- VAT can be reclaimed on workwear or uniforms that are required solely for work duties and not suitable for personal use.
- Specialist clothing for professionals (e.g., barristers’ wigs, stage costumes) is eligible for VAT recovery if used only for work.
- Ordinary clothing, even if required for work (e.g., suits), is not eligible for VAT recovery unless it is clearly a company uniform with a prominent logo.
- Clothing provided as staff perks may qualify for VAT recovery, but if gifts exceed £50 per employee per year, output VAT must be accounted for.
- HMRC allows VAT recovery only on clothing specifically and exclusively for workplace use, not suitable for private wear.
Source: blog.shorts.uk.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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