EIM67240 - Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted
Sections 336 and 367 ITEPA 2003
A flat rate expense deduction has been agreed for nurses who must bear the cost of laundering their uniforms. The amount of the flat rate expense deduction is 拢125 per year from the tax year 2014 to 2015 onwards (拢100 for the tax years 2007 to 2008 to 2013 to 2014).
A deduction of this amount should be permitted only for years in which the nurse has not been permitted a deduction of an amount agreed locally.
If a nurse requests a deduction greater than the agreed flat rate expense, see EIM67250.
Flat rate expense deductions for other healthcare staff vary and are listed at EIM32712.