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Tax Back on Tools and Specialist Clothing
for employed Construction Workers
If you are eligible for tax relief for tools and specialist equipment or clothing, you can usually claim a tool tax relief flat rate deduction. In most circumstances you do not need to provide receipts. You may be able to backdate your claim for up to four tax years. You can only claim flat rate expenses for tools or equipment that you have purchased yourself for work purposes, and you cannot claim if you have been reimbursed by your employer.
- The flat rate expenses are included in your tax code, so that you will need to pay less tax in future years. The amount of flat rate expenses that can be claimed is determined by HMRC, and varies between different industries.
- If your spending on tools and equipment exceeds the figure specified by HMRC, you may be better off claiming tax relief through a capital allowances claim instead.
You may be able to claim a tool tax rebate for tools and specialist equipment through a capital allowances claim. In this case, full receipts or proof of purchase will be required. You may be able to claim for purchases made at any time in the past, if receipts or proof of purchase are available.
A tool tax capital allowances claim can only be made for tools, equipment or specialist clothing purchased solely for your work. You can only make a capital allowances claim for certain items, according to HMRC regulations, and items must pass testing requirements where necessary.
You may be able to claim tax relief to replace, repair or clean protective clothing for work purposes, such as gloves or specialist boots. You can only claim for clothing you have purchased personally, and you cannot claim if you have been reimbursed by your employer.