Tax Relief on Uniform Costs in Ireland – Everything You Need to Know

If you wear a uniform or specific work clothing for your job in Ireland, you could be entitled to tax relief on uniform costs. Many employees - especially nurses, healthcare workers, hospitality staff, and tradespeople - don’t realise they can claim back tax from Revenue for maintaining or purchasing work uniforms.

This guide explains who qualifies, how much you can claim, and how to make your claim through Revenue’s myAccount.

What Is Uniform Tax Relief in Ireland?

Uniform tax relief (often claimed through flat rate expenses) lets employees who must wear a uniform for work claim tax relief on the cost of cleaning, repairing, or replacing that clothing.

Rather than keeping receipts for laundry, Revenue provides a fixed annual allowance (a flat rate expense) for eligible occupations. The relief is given at your marginal tax rate (20% or 40%), so you can receive up to 40% of the allowance back.

Key points:

• Designed for jobs that require a uniform or protective clothing.
• Compensates for ongoing maintenance (laundry, repairs, replacements).
• Relief is applied through your annual tax return/myAccount.

Who Can Claim Tax Relief on Uniforms?

You can usually claim if:

• You must wear a uniform or protective clothing as part of your job, and
• You pay to clean or maintain it yourself (your employer doesn’t cover it).

Revenue maintains an approved list of flat rate expense (FRE) allowances for hundreds of roles. If your job isn’t listed, you can still ask Revenue to review and consider your occupation.

Common eligible roles include:

• Nurses and midwives
• Healthcare assistants
• Chefs, kitchen and catering staff
• Hotel and hospitality staff (e.g., waiters, baristas)
• Retail staff required to wear branded clothing
• Cleaners and caretakers
• Bus drivers, transport and logistics staff
• Mechanics and motor-trade workers
• Construction and maintenance workers
• Emergency and uniformed services

How Much Can You Claim?

Your refund depends on:

• The flat rate allowance set for your occupation, and
• Your tax rate (20% or 40%).

Illustrative examples (approximate annual allowances):

• Nurses & midwives — ~€733 allowance → potential refund up to ~€293 at 40%
• Healthcare assistants — ~€518 allowance → potential refund up to ~€207 at 40%
• Chefs — ~€155 allowance → potential refund up to ~€62 at 40%
• Cleaners — ~€120 allowance → potential refund up to ~€48 at 40%
• Retail staff with uniform — ~€121 allowance → potential refund up to ~€48 at 40%
• Bus drivers — ~€160 allowance → potential refund up to ~€64 at 40%
• Mechanics — ~€160 allowance → potential refund up to ~€64 at 40%
• Construction workers — ~€175 allowance → potential refund up to ~€70 at 40%
• Hotel or waiting staff — typically ~€80–€150 allowance (role dependent)

Claiming Uniform Tax Relief: Step-by-Step

You can backdate up to four years, so it’s worth claiming even if you’ve never done it before.

1. Log in to myAccount
2. Go to “Manage your tax for the previous 4 years”
3. Cick “Request” Beside 'Statement of Liability' in the relevant year
4. Select “Flat Rate Expenses” under 'Your Job' in section 4 'Tax credits & reliefs'
5. Pick your occupation from the list (Revenue applies the correct rate automatically)
6. Submit and review
7. Revenue issues an updated statement/tax credit position and processes any refund.

Can You Claim If Your Employer Provides the Uniform?

Yes, if you pay for cleaning/maintenance yourself.
You cannot claim if:

• Your employer pays for laundry/dry-cleaning, or
• You don’t incur the upkeep costs.

How Far Back Can You Claim?

• You can claim for the previous four tax years.
• Example: Claiming in 2025 allows you to include 2021–2024 (if you were eligible).

Example: Nurse Claiming Uniform Relief

• Profile: Nurse, 40% tax rate, never claimed before.
• Allowance: ~€733 per year.
• Annual refund: ~€293 (733 × 40%).
• Four-year total: ~€1,172 (before any changes to rates).

Self-Employed and Uniform Costs

If you’re self-employed, you don’t use the FRE list. Instead, you typically claim actual costs as allowable business expenses:

• Purchase of protective or branded workwear
• Embroidery or branding costs
• Laundry/dry-cleaning and repairs
• Replacement items

Keep receipts and include the costs in your Form 11.

Combine With Other Reliefs (Don’t Leave Money Behind)

When you claim uniform expenses, also check for:

• Medical expenses (20% relief on qualifying costs)
• Remote working relief (if applicable)
• Tuition fees/education credits
• Renters’ Tax Credit
• Other flat rate expenses you may qualify for (tools, professional fees, etc.)

Why It’s Worth Claiming

• It’s simple and can be backdated four years.
• Many workers are entitled to hundreds of euro.
• Once set up, ongoing years are typically handled automatically (if you stay in the same role).

Get Help From Irish Tax Hub

Not sure if your job qualifies or what you’re owed? Irish Tax Hub can:

• Confirm eligibility and check the latest Revenue FRE list
• Calculate your exact refund (including backdated years)
• Submit the claim through myAccount on your behalf

Ready to claim your uniform tax relief? Contact us.