Employees can claim tax relief for certain costs (cleaning work uniforms, repairing or replacing small tools) if the costs are not reimbursed by their employers. The expenses can be claimed at an agreed “flat rate” (a standard amount) each year, according to the industry in which the individual works and his or her precise role. Employees claiming at a flat rate do not have to keep records of actual expenditure incurred.
Domiciliary care workers have now been included in the list (under the general heading of “Healthcare staff in the National Health Service, private hospitals and nursing homes”) with a flat rate of £125 and also a shoes and stockings allowance in certain circumstances.
https://www.gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools
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