Uniformly taxed: is your practice workwear tax deductible?

摘要

ESSENTIALLY, TAX DEDUCTIONS can be claimed for uniforms and specialist clothing if they are "wholly and exclusively for the purposes of" the trade or the employment - in other words, if their only purpose is to allow someone to do his or her job.The good news is if a piece of clothing qualifies for tax deductions, they can be claimed not only on the cost of buying it, but also on the cost of maintaining, repairing and replacing it in future years.The bad news: ordinary clothes worn at work don't qualify for tax deductions. Figuring out whether a piece of clothing qualifies as uniform or specialist clothing, rather than plain ordinary clothes, involves wading into a mire of case law.