Can PAYE employees claim tax relief for PPE?
HMRC's current guidance says employees cannot claim Income Tax relief for Personal Protective Equipment. If PPE is required for your job, your employer should provide it free of charge or reimburse you if you are asked to buy it.
This makes PPE different from many ordinary job-expense claims. The correct route is normally for the employer to meet the cost, not for the employee to pay personally and later seek tax relief.
What counts as Personal Protective Equipment?
PPE is equipment or clothing intended to protect a worker against health or safety risks at work.
Depending on the job, examples can include:
Safety helmets
Protective headwear used where there is a risk from falling objects or other workplace hazards.
Protective gloves
Gloves used to protect against physical, chemical or other workplace risks.
Eye protection
Goggles, visors and other protective equipment required because of workplace hazards.
Safety footwear
Protective boots or shoes required to protect against workplace risks.
High-visibility clothing
Hi-vis garments can form part of PPE where required to protect the worker in the workplace.
Hearing & fall protection
Ear protection, harnesses and similar equipment can also be PPE where the work requires them.
Does your employer have to provide PPE?
HSE guidance says employers must assess workplace risks and, where suitable PPE is needed because those risks cannot adequately be controlled by other means, provide the required equipment free of charge.
Employers also have duties concerning:
- Choosing suitable PPE.
- Making sure it is compatible where several items are used.
- Maintaining the equipment.
- Providing instructions and training.
- Making sure workers use it correctly.
Required PPE should not become an employee-funded tax expense
HMRC's tax guidance reflects the health and safety position: where an employer is legally responsible for PPE, the employee cannot turn the employer's unpaid obligation into a PAYE tax relief claim.
What if your employer asks you to buy PPE yourself?
HMRC says the employer should reimburse the cost where employees are asked to purchase required PPE themselves.
If the item is PPE that the employer is responsible for providing, HMRC's position is that the employer should reimburse you rather than the cost becoming an employee tax deduction.
Can employees claim tax relief for safety boots?
This depends on what the boots actually are and why they are required.
HMRC's general clothing guidance recognises safety boots as an example of specialist protective clothing. However, where the boots are PPE that the employer is legally required to provide, HMRC says PPE tax relief cannot be claimed by the employee.
The first question should be whether the employer has a duty to provide or reimburse the footwear. If it is required PPE, that employer obligation comes first.
Can you claim tax relief for hi-vis clothing?
High-visibility clothing can be PPE where it is required to protect workers against risks such as moving vehicles or machinery.
If it is required PPE under the workplace risk assessment, the employer should provide it free of charge rather than leaving the employee to claim tax relief.
What about helmets, gloves, goggles and ear protection?
These are common examples of PPE where they are needed to control workplace risks.
| Item | Typical treatment where required PPE |
|---|---|
| Safety helmet | Employer should provide suitable equipment free of charge. |
| Protective gloves | Employer should provide or reimburse where required PPE. |
| Eye protection | Employer responsibility where required by the workplace risk assessment. |
| Ear defenders | Employer responsibility where required to control the relevant workplace risk. |
| Safety boots | Employer should meet the cost where they constitute required PPE. |
| Hi-vis clothing | Employer should provide it where it is required PPE. |
Is protective clothing always the same as PPE?
The terms overlap, but the tax issue is whether the item falls within an employer's legal PPE responsibility.
HMRC's Employment Income Manual says a deduction can potentially be permitted for genuinely protective clothing worn because of the physical necessities of the job where the employee must bear the cost.
But HMRC immediately distinguishes legally required PPE: where health and safety law requires the employer to provide or reimburse the equipment, the employee cannot claim the PPE cost as a tax deduction.
Establish why the item is required before treating it as a tax expense
If it is required to protect against a workplace health or safety risk, employer-provided PPE rules are likely to be the relevant starting point.
Can ordinary clothes be claimed instead?
HMRC does not allow a deduction for ordinary everyday clothing simply because the employee wears it at work or because the nature of the job causes greater wear and tear.
Examples include ordinary:
- Jeans.
- T-shirts.
- Shirts.
- Trousers.
- Normal coats.
- Standard footwear.
Can employees claim cleaning costs for protective clothing?
Where qualifying protective clothing or uniform satisfies HMRC's employment-expense conditions and the employee legitimately bears the cost, reasonable upkeep and cleaning expenses can potentially be deductible.
HMRC currently accepts £60 per year as a reasonable laundry estimate in qualifying cases where no nationally agreed flat-rate expense applies.
HMRC specifically says there is no deduction for upkeep, replacement or repair of PPE where the employer is legally obliged to provide or reimburse it.
For broader clothing and laundry claims, see our Uniform Tax Relief Guide .
What if your employer refuses to provide required PPE?
A refusal by the employer does not change HMRC's tax rule into a normal PPE deduction for the employee.
Where PPE is legally required, the issue is primarily an employer health and safety responsibility.
Tax relief is not a substitute for workplace safety obligations
The fact that an employee paid for required PPE because an employer failed to meet its responsibilities does not mean HMRC will allow a PPE tax deduction.
Can charging employees for PPE affect National Minimum Wage?
HMRC's National Minimum Wage guidance says deductions from pay or payments made by a worker for PPE that the employer must legally provide can reduce National Minimum Wage pay.
This can apply where the worker pays either the employer or a third party for required PPE.
A payment reducing National Minimum Wage pay does not itself mean an Income Tax deduction is available. The two regimes have different purposes.
Are there other employment expenses you may be able to claim?
Even though required PPE is not an employee tax-relief claim, other qualifying PAYE employment expenses may still be available.
Depending on your job, these can include qualifying:
- Uniform cleaning and upkeep.
- Small tool repairs and replacements.
- Business mileage.
- Professional fees and subscriptions.
- Temporary workplace travel where the rules are met.
Relief depends on the separate HMRC rules applying to each category.
Reviewed & Updated
18 August 2026
2026/27
GO TAX REFUNDS
HMRC / Health and Safety Executive
Required PPE is primarily an employer responsibility. HMRC says employees cannot claim tax relief for PPE that the employer is legally obliged to provide or reimburse. Other specialist protective clothing can have different tax treatment depending on the circumstances.
PPE Tax Relief FAQs
Can employees claim tax relief for PPE?
HMRC says no where the PPE is equipment your employer should provide or reimburse because it is required for your job.
Does my employer have to pay for PPE?
Where a workplace risk assessment shows suitable PPE is required, HSE guidance says the employer must provide it free of charge.
Can I claim safety boots?
If the safety boots are required PPE that your employer is legally responsible for providing, HMRC says you cannot claim PPE tax relief and the employer should meet the cost.
Can I claim hi-vis clothing?
Where hi-vis clothing is required PPE, the employer should provide it rather than the employee claiming tax relief.
Can I claim gloves or a safety helmet?
Required protective gloves and helmets are typical PPE. Where required for workplace safety, they should generally be provided by the employer.
What if I paid for PPE myself?
HMRC says an employer who asks an employee to buy required PPE should reimburse the cost. Paying personally does not automatically create a PPE tax-relief claim.
Is protective clothing always PPE?
Not every item described as protective clothing will necessarily be treated identically, but where it is PPE that an employer is legally obliged to provide, HMRC's no-PPE-tax-relief rule applies.
Can I claim ordinary clothes damaged at work?
Generally no. HMRC does not allow a deduction for ordinary everyday clothing simply because work causes extra wear, cleaning or damage.
HMRC & HSE Sources
This guide is reviewed against current HMRC employment-expense guidance and Health and Safety Executive PPE guidance.
Pay employment expenses from your own pocket?
Go Tax Refunds can help review your PAYE employment expenses and identify whether other qualifying work clothing, tools, mileage or professional costs may be eligible for tax relief.
Get PAYE Tax Support