Depends what you mean by workwear! I would imagine that the rules for VAT mirror those for tax relief, so only if the workwear is protective (hiviz vests, hard hats, gloves, steel toe cap shoes, etc..). Boiler suits would presumably also be OK. It doesn't include jeans and jumpers.
when in doubt always apply the wholly and exclusively test. Is the item of clothing being purchased wholly and exclusively (lets forget the neccessarily bit for now) for the business?
For example, human beings need warmth, a jumper provides warmth, that means that it was not purchased wholly and exclusively for the purpose of the business.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Yes Sean, suits do not qualify, although I remember being at a presentation about 6 years ago, and the person giving the presentation was wearing a suit and highlighted the small logo emblazened on their suit in a rather obscure place, effectively not showing it as uniform but qualifying as uniform.
wonder what their position would have been had someone else been saying that to the audience!
Sounds like a case of get a free HMRC inspection with every suit purchased.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
hard hats and specialist footware for environments that require them would be allowable
VAT notice 701/23 stated that VAT on work hats and boots is at 0% but I know that some work clothing providers pull a fast one and still charge VAT on the unchargeable!
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
- a freelance TV presenter is wear a suit and interviews an Accountant also wearing a suit. The TV presenter is allowed the suit as a business expense for "cosmetic purposes", but the accountant is not as this is normal wear for most accountants.
The cosmetic purposes is really an odd one.... If a model has her teeth fixed because she has to because she has problems with them - then it is not allowable, but if they are fixed just to make her pretty, then they are!
-- Edited by YLB-HO on Monday 7th of March 2011 07:10:13 PM
