Can I claim for washing my MOD uniform?
Employees of the Ministry of Defence are entitled to tax relief on the cost of washing their work uniforms.
In 2014 HMRC and the ministy of defence agreed a flat rate expense for laundering of uniforms which “covers the costs incurred by service personnel on the laundering of uniforms which are not cleaned at public expense”.
The allowance should automatically be given under a net pay arrangement with the MOD as per EIM50125 tax treatment of armed forces.
This is good news because it means you don’t have to actively submit a claim to HMRC to get the benefit.
You eligible to receive a flat rate allowance of up to £100 (per tax year) for washing your MOD uniform.
The current uniform flat rate allowances for military personel are:
- Army £100 per tax year.
- Royal Marines £100 per tax year.
- Royal Air Force £100 per tax year.
- Royal Navy £80 per tax year.
The flat rate expense for uniform applies to:
- Armed forces regulars.
- Reservists on mobilisation.
- Reservists on full time reserve service engagements.
If you don’t think you are receiving the uniform allowance, you should speak to HMRC or your payroll department for clarification.
Claim for the actual cost of washing your uniform
It is possible to opt out of the uniform flat rate expense arrangement with HMRC and claim for the actual cost of washing your mess dress and work uniform.
To do this you would need to submit a claim to HMRC online or via a P87 by post and include acutal receipts or other evidence to prove what you have spent.
Can MOD employees claim tax rebates for anything else?
MoD employees can claim tax relief for other work expenses so, while you’re checking your uniform allowance, you may as well see what else might be applicable.
Common expenses that can result in a military tax refund include:
- Travel costs to temporary workplaces (when not reimbursed by the MOD).
- Accommodation and subsistence expenses related to temporary postings (when not reimbursed by the MOD).
For military personnel to be entitled to claim tax relief on your travel costs, you must use your own car (or public transport) to travel from your own home to a location where you are expected to be based at for 24 months or less.
You can claim the difference between your HTD pay and the full allowable rate to a ‘temporary workplace’, as defined by HMRC. (Note: This is not the same as a ‘temporary posting order’).
This type of travel could be incurred for training, in between bases or relocating for duty.
Please use our free MOD mileage refund calculator to get a more personalised idea of how much you could be owed for temporary workplace travel.
Marriage tax allowance
The marriage tax allowance is often applicable to military couples and it applies to those in a civil partnership or marriage.
If one partner earns less than their personal allowance amount during one tax year, they can transfer that across to their civil partner, husband or wife. The higher earner then saves money on their tax bill as a result.
Armed forces tax rebate guides
To find out more you can use our free tax guide for military personnel. It explains how to claim tax rebates effectively, helping you secure your full entitlement whilst steering clear of mistakes that might hinder or diminish your refund.
Our comprehensive MoD force specific guides are readily accessible to all service members across the: British Army, Royal Navy, and Royal Air Force (RAF).
