EIM32482 - Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: example
»Ê¹ÚÌåÓýapp employees in a factory are provided with protective overalls but have to wash the overalls themselves. In 2008/09 the employer makes a payment of 50p per week to each employee as a contribution to the cost. »Ê¹ÚÌåÓýapp overalls get so dirty that they need to be washed in a high temperature wash separate from other clothes. It is agreed that the laundry costs suggested in EIM32485 are reasonable.
»Ê¹ÚÌåÓýappre is an agreement that the payment of 50p per week may be made without deduction of tax, see EIM05200. »Ê¹ÚÌåÓýapp cost of washing the overalls is deductible, see EIM32480. »Ê¹ÚÌåÓýapp net cost will be £34 for 2008/09 (£60 less £26).