Clothing & Protective Wear — Ireland Tax Rules

Claim the cost of protective clothing and uniforms required for your specific trade.

Claimable: Conditionally claimable · Tax authority: Revenue

Revenue Rules

• Protective clothing required for health and safety (hard hats, safety boots, hi-vis) is fully deductible.
• Uniforms with your business branding are claimable.
• Costumes for performance or entertainment work are deductible.
• Everyday clothing (suits, shoes, smart wear) is NOT deductible even if worn only for work.
• Cleaning and repair costs for qualifying work clothing can be claimed.

Limits

No cap for protective or required work clothing. Everyday clothing is not claimable.

Worked Example

Conor is a self-employed carpenter. He buys €180 of safety boots, €100 of work trousers, and a €40 hi-vis vest — all deductible (€320). A €250 suit for meetings is NOT claimable.

Record Keeping

• Keep receipts for all work clothing purchases
• Note why each item is required for your work
• Document branded clothing with photos
• Record cleaning costs for work clothing

Frequently Asked Questions

Can I claim scrubs as a healthcare professional?

Yes. Medical scrubs and similar professional clothing not suitable for everyday wear are deductible.

Can I claim a suit for client meetings?

No. Suits are everyday clothing regardless of the purpose. Revenue does not allow this deduction.

Can I claim laundry costs for work uniforms?

Yes. Cleaning and maintenance costs for qualifying work clothing are deductible.

Are branded merchandise items (polo shirts, branded jackets) deductible?

Yes. Branded workwear carrying your business logo or name is claimable as both a marketing expense and a work clothing cost. Document the branding (keep a photo) and retain the purchase invoice from the supplier.