To ask Her Majesty’s Government what are the barriers to amending taxation requirements so that the permanent branding on corporate uniforms could be replaced with non-permanent branding.
27 June 2016
There is an income tax deduction available where an employer provides corporate uniforms, or where an employee must purchase such clothing. To be considered a uniform clothing must meet certain criteria. The clothing must be: specialised, recognisable as a uniform and intended to identify its wearer as having a particular occupation. These requirements ensure that the tax deduction is used as intended.
No assessment has been made of how many corporate uniforms in the UK could be diverted from landfill or incineration if these tax rules were changed. No assessment has been made of the financial implications of changing these taxation requirements.