Can I claim work clothing as a business expense in Ireland?

Work clothing is only allowable where it meets Revenue's 'wholly and exclusively for trade' requirement — which is strict. Allowable: protective clothing required for safety reasons (high-visibility jackets, steel-capped boots, hard hats, overalls), uniforms that identify you as part of an organisation with a company logo, and specialist costumes for performers. Not allowable: business suits, smart casual clothes, or any clothing that could be worn outside of work — even if worn exclusively for work in practice. Revenue's view is that clothing capable of being worn elsewhere has a dual purpose. Test: could this clothing be worn in ordinary everyday life? If yes, it is not deductible, regardless of your actual wearing habits. Note: cleaning costs for work uniforms that are allowable are also deductible.

  • Protective clothing (PPE, overalls, hi-vis, hard hats): fully deductible
  • Uniforms with company branding: deductible
  • Business suits, smart attire, or 'office clothes': NOT deductible
  • Performer costumes used exclusively for performance: allowable
  • Test: could you wear it in everyday life? If yes, Revenue won't allow it

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