Clothes As A Business Expense. Part of a uniform or has your branding There are some professions which we typically associate with wearing a uniform such as nursing fire fighting or the police. In particular two sections of the Income Tax Act 2007 ITA 2007.
So if youre in doubt about whether to purchase clothing as a business expense heres a helpful rule. Clothing that you need for your work might include garments shoes hats and eyewear. Your clothing must be required for your work and usable only for your particular work like a uniform.
The answers suggesting that ordinary clothing are quite right - since Anne Mallalieu did nobody any favours by suggesting that the whole cost of her black street clothing should be allowable or nothing at all and lost - the revenue line is that such clothing is not allowable although before the case they would usually accept a proportion.
Clothing that promotes your business is deductible as a promotional expense. You must wear them as a condition of your employment. Clothing that promotes your business is deductible as a promotional expense. You can claim this promotional cost as a miscellaneous deduction on your tax return.