Guidance: Check if you can claim flat rate expenses for uniforms, work clothing and tools

Agriculture all workers 100   Airlines pilots, co-pilots, helicopter pilots and uniformed flight deck crew 1,022     cabin crew — stewards and stewardesses 720   Aluminium a. continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen (engaged to light and maintain furnaces), furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners 140     b. cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers 80     c. apprentices 60     d. all other workers 120   Armed forces all ranks in the Royal Air Force, Royal Marines and the army 100     Royal Navy 80   Banks and building societies uniformed doormen and messengers 60   Brass and copper braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers 120   Building a. joiners and carpenters 140     b. cement works, roofing felt and asphalt labourers 80     c. labourers and navvies 60     d. all other workers 120   Building materials a. stone masons 120     b. tilemakers and labourers 60     c. all other worker 80   Clothing a. lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers 60     b. all other workers 60   Constructional engineering (includes buildings, shipyards, bridges and roads) a. blacksmiths and their strikers, burners, caulkers, chippers, drillers, erectors, fitters, holders up, markers off, platers, riggers, riveters, rivet heaters, scaffolders, sheeters, template workers, turners and welders 140     b. banksmen, labourers, shop-helpers, slewers and straighteners 80     c. apprentices and storekeepers 60     d. all other workers 100   Electrical and electricity supply a. workers incurring laundry costs only 60     b. all other workers 120   Trades ancillary to engineering a. pattern makers 140     b. labourers, supervisory and unskilled workers 80     c. apprentices and storekeepers 60     d. motor mechanics in garage repair shop 120     e. all other workers 120   Fire service uniformed fire fighters and fire officers 80   Food all workers 60   Forestry all workers 100   Glass all workers 80   Healthcare staff in the National Health Service, private hospitals and nursing homes a. ambulance staff on active service 185     b. nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, domiciliary care workers, phlebotomists and radiographers

shoes and stockings or tights allowance (where everyone is required to wear the same colour or style)

125

12 shoes
6 tights or stockings

    c. plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff 125     d. laboratory staff, pharmacists and pharmacy assistants 80     e. uniformed ancillary staff — maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff 80   Heating a. pipe fitters and plumbers 120     b. coverers, laggers, domestic glaziers, heating engineers and all their mates 120     c. all gas workers and all other workers 100   Iron mining a. fillers, miners and underground workers 120     b. all other workers 100   Iron and steel a. day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen 80     b. apprentices 60     c. all other workers 140   Leather a. curriers (wet workers), fellmongering workers and tanning operatives (wet) 80     b. all other workers 60   Particular engineering (work on commercial basis in a factory or workshop producing components such as wire, springs, nails and locks) a. pattern makers 140     b. chainmakers, cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry 120     c. apprentices and storekeepers 60     d. all other workers 80   Police force a. ranks of police officers up to and including chief inspector 140     b. community support officers including Metropolitan Police 140     c. other police employees (but not special constables) 60   Precious metals all workers 100   Printing a. letterpress section — electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers 140     b. bench hands (periodical and bookbinding section), compositors (letterpress section), readers (letterpress section) telecommunications and electronic section wire room operators, warehousemen (paper box making section) 60     c. all other workers 100   Prisons uniformed prison officers 80   Public service — docks and inland waterways a. dockers, dredger drivers and hopper steerers 80     b. all other workers 60   Public service — public transport a. garage hands including cleaners 80     b. conductors and drivers 60   Quarrying all workers 100   Railways See the appropriate category for craftsmen (for example engineers, vehicles) all other workers 100   Seamen carpenters
a. passenger liners 165     b. cargo vessels, tankers, coasters and ferries 140   Shipyards a. blacksmiths and their strikers, boilermakers, burners, carpenters, caulkers, drillers, furnacemen (platers) holders up, fitters, platers, plumbers, riveters, sheet iron workers, shipwrights, tubers and welders 140     b. labourers 80     c. apprentices and storekeepers 60     d. all other workers 100   Textiles and textile printing a. carders, carding engineers, overlookers and technicians in spinning mills 120     b. all other workers 80   Vehicles a. builders, railway vehicle repairers and railway wagon lifters 140     b. railway vehicle painters, letterers, and builders’ and repairers’ assistants 80     c. all other workers 60   Wood and furniture a. carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists 140     b. artificial limb makers (other than in wood), organ builders and packaging case makers 120     c. coopers not providing their own tools, labourers, polishers and upholsterers 60     d. all other workers 100