The most common areas are qualifying uniform laundry and employment business travel. The correct claim depends on your actual role, whether you pay the cost yourself and whether your employer reimburses you.
This page is for PAYE care workers. Self-employed carers follow different expense rules.
What tax relief can a care worker claim?
A care worker may be able to claim Income Tax relief for particular employment expenses that are necessary for their job and that they personally bear.
The most relevant areas for care workers are:
Qualifying uniform laundry
A flat-rate expense can be available where you are required to wear qualifying uniform and personally meet the laundry cost.
Business mileage between care visits
Qualifying journeys carried out in your own vehicle for the duties of the same employment can potentially support mileage relief.
Home to your first client
This is fact-specific. Home-to-work journeys can be ordinary commuting, so they should not automatically be included in a mileage claim.
Professional subscriptions
Relief can potentially apply where you personally pay a relevant subscription to an HMRC-approved professional body.
Required PPE
HMRC says required PPE should normally be provided free by the employer or reimbursed rather than claimed by the employee as tax relief.
Ordinary everyday clothing
Normal trousers, tops, shoes or other everyday clothing do not become deductible simply because they are worn for work.
Care worker uniform and laundry tax relief
HMRC has a nationally agreed flat-rate expense system for health and care staff employed by the NHS, private hospitals, local authorities and independent care providers.
HMRC's current table specifically includes healthcare assistants and domiciliary care workers within the category carrying a £125 annual flat-rate expense.
£125 annual flat-rate expense
This can apply to qualifying healthcare assistants and domiciliary care workers where the relevant uniform and employee-paid expense conditions are satisfied. It is a deductible expense amount, not a £125 cash refund.
What are the conditions?
HMRC's healthcare uniform guidance requires the employee to wear a qualifying uniform as part of the duties and to personally bear the laundry expense.
If your employer provides suitable free laundering facilities, a deduction is not normally available simply because you choose to wash the uniform yourself instead.
How much is £125 actually worth?
Tax relief is calculated using the allowable deduction and the rate of Income Tax you pay.
£125 × 20% = £25 of Income Tax relief.
£125 × 40% = £50, subject to your actual tax position.
HMRC currently permits eligible employment expense claims for the current year plus the previous four years.
See our PAYE Uniform Tax Relief Guide for the underlying clothing rules.
Can care workers claim mileage tax relief?
Yes, where you use your own vehicle for journeys that qualify as employment business travel.
For 2026/27, HMRC's approved mileage rates are:
First 10,000 qualifying business miles in the tax year.
Each qualifying business mile above 10,000.
Approved rate for qualifying motorcycle business mileage.
Bicycles have a separate approved rate of 20p per qualifying business mile.
You may be able to claim Mileage Allowance Relief on the shortfall
If your employer pays less than HMRC's approved amount for qualifying business mileage in your own vehicle, tax relief may be available on the difference.
See the full PAYE Mileage Tax Relief Guide .
Is travel between care clients tax deductible?
Journeys made between places where you are required to perform the duties of the same employment can potentially be business travel.
For a domiciliary care worker, this means travel from one client's visit to another during the working day can commonly fall within the business-travel rules where it is required by the employment.
Client A → Client B
Necessary travel between workplaces in the course of the same employment can potentially qualify.
Home → first care visit
Do not automatically treat this as business mileage. The ordinary commuting, travelling-appointment and workplace rules must be considered.
Last care visit → home
The same caution applies. The fact that the employee finishes the shift at a client's home does not by itself prove the journey qualifies.
Home → permanent care home
Travel between home and a permanent workplace is normally ordinary commuting.
This is why care-home staff and domiciliary carers can have very different mileage positions even though both are described as care workers.
Can care workers claim PPE?
HMRC says employees cannot claim tax relief for PPE that their employer is required to provide.
If your care role requires protective equipment, your employer should generally provide it free of charge or reimburse you if you are asked to buy it.
Gloves, masks and required protective equipment
Where these are required PPE, employee Income Tax relief is not the substitute for the employer meeting the cost.
Read our PPE Tax Relief Guide for the detailed distinction.
Can care workers claim professional fees?
Potentially, but not every membership or registration fee automatically qualifies.
HMRC allows relief for certain professional fees and annual subscriptions where the relevant conditions are met, including membership of HMRC-approved professional organisations where that membership relates to the employment.
You must generally have paid the qualifying cost yourself. If your employer paid the entire fee, there is no employee-funded amount left to claim.
See our Professional Fees Tax Relief Guide .
Care worker tax relief example
Uniform allowance + mileage shortfall
Assume a qualifying domiciliary care worker:
- Qualifies for the £125 health-and-care flat-rate expense.
- Drives 1,000 qualifying business miles in their own car.
- Has not exceeded 10,000 business miles in the tax year.
- Receives 30p per business mile from the employer.
- Pays Income Tax at 20% on the relevant income.
At an illustrative 20% tax rate, £375 of qualifying deductions could represent £75 of Income Tax relief.
This is an example only. The mileage must genuinely qualify and the uniform conditions must be met.
How does a care worker claim tax relief?
HMRC provides an employee job-expense service for eligible PAYE claims. If you already complete a Self Assessment tax return, HMRC says employment expenses should instead be claimed through the return.
List your costs
Separate uniform, mileage, subscriptions and other employment expenses.
Remove reimbursements
Identify what your employer has already paid or reimbursed.
Check eligibility
Apply the HMRC rule relevant to each separate expense category.
Submit the claim
Use HMRC's employment expense route or Self Assessment where appropriate.
What records should care workers keep?
Depending on the claim, useful evidence can include:
- Mileage logs showing dates, destinations and business purpose.
- Employer mileage reimbursement records.
- Uniform requirements or employment policies.
- Receipts where actual expenses are claimed.
- Professional subscription invoices and payment evidence.
- Payslips and P60s showing the Income Tax paid.
Flat rates reduce the need to prove every small expense
HMRC says an agreed flat-rate expense can be claimed without providing receipts for each individual expense covered by that rate. Actual-cost claims require supporting evidence.
Reviewed & Updated
18 August 2026
2026/27
PAYE profession guide
HMRC / GOV.UK
Common Care Worker Tax Relief Questions
How much is the care worker uniform allowance?
HMRC's current flat-rate table includes healthcare assistants and domiciliary care workers in a £125 annual category where the relevant health-and-care uniform expense conditions are met. £125 is the deductible amount, not the cash refund.
Can a domiciliary care worker claim mileage?
Qualifying business journeys carried out in the employee's own vehicle can potentially support Mileage Allowance Relief. Travel between client visits during the same employment can qualify, while home-to-first-client and last-client-to-home journeys require separate consideration.
What is the care worker mileage rate for 2026/27?
HMRC's approved employee rate for cars and vans is 55p per business mile for the first 10,000 qualifying miles and 25p after that.
What if my employer pays 30p per mile?
If the mileage qualifies and your employer pays less than HMRC's approved amount, you may be able to claim Mileage Allowance Relief on the qualifying difference.
Can care workers claim for washing their uniform?
Potentially, where a qualifying uniform is required and the employee personally bears the laundry cost. A claim is not normally available where suitable free employer laundering facilities are provided.
Can care workers claim gloves and masks?
Required PPE should generally be provided or reimbursed by the employer. HMRC says employees cannot claim standard PAYE tax relief for PPE their employer should provide.
Can care workers claim ordinary shoes or clothes?
Ordinary everyday clothing does not generally qualify simply because it is worn at work. Specific nationally agreed health-and-care allowances should be checked separately.
How far back can a care worker claim?
HMRC currently allows eligible employee job-expense claims for the current tax year and the previous four tax years.
Official HMRC Sources
This guide is based on current PAYE employment-expense guidance and the official 2026/27 mileage rates.
Work in care and pay job expenses yourself?
Go Tax Refunds can help review your uniform, mileage and other PAYE employment expenses to identify which tax relief may apply to your circumstances.
