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Surrogate Motherhood: Lone Parents

Question for HM Treasury

UIN HL660, tabled on 13 June 2016

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.

Answered on

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.

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