Tax deduction for clothes?

A recent tax tribunal case considered the tax deductibility of work clothes for a TV newsreader who was an employee of the BBC.

The newsreader claimed tax deductions for: 

• Professional hairdo and colouring £975
• Professional clothing for studio    £3,231
• Laundry of professional clothes   £325

Unfortunately, the tax tribunal disallowed all claims.

The Tribunal found that:

• Her clothes were “not of a special character”, they were the same as worn “off-duty”.
• There were no express terms concerning clothing in her contract.
• Laundry and hairdressing was disallowed: an employee is not performing her duties when her clothes are being cleaned or when she is sitting in a hairdressing salon.

Further, the tribunal confirmed that it is impossible to divide the business and private benefit of such expenditure such that no apportionment of the costs are possible.

Link to the case: Ms Sian Williams v HMRC TC 00397