Determining whether a claim for the cost of work clothes is tax deductible falls under the general rule for deduction of any expenses incurred by an employee. According to the statute, an expense is allowed if the employee is required to incur it and it is incurred 'wholly, exclusively, and necessarily in the performance of the duties of the employment'. For the self-employed, the condition is less stringent, requiring the expense to be incurred 'wholly and exclusively' for the purposes of the trade.
Work clothes – Can they be claimed against tax?
Work clothes – Can they be claimed against…
Work clothes – Can they be claimed against tax?
Determining whether a claim for the cost of work clothes is tax deductible falls under the general rule for deduction of any expenses incurred by an employee. According to the statute, an expense is allowed if the employee is required to incur it and it is incurred 'wholly, exclusively, and necessarily in the performance of the duties of the employment'. For the self-employed, the condition is less stringent, requiring the expense to be incurred 'wholly and exclusively' for the purposes of the trade.