Clothing - Kelsi
Clothing
The basic view taken by HM Revenue & Customs is that clothing provided by an employer to an employee is a taxable benefit if the clothing is available for private use. Whether clothing is considered to be available for private use depends on the type of clothing.
Protective Clothing
HM Revenue & Customs normally accepts that protective clothing provided by the employer is unlikely to be available for use privately and is not treated as a taxable benefit.
Uniforms
There is no legal definition of a ‘uniform’ and in practice HM Revenue & Customs will only accept a formal uniform such as fire fighters or security guards as there is little scope for private use. If any garment clearly displays a prominent and permanently attached logo associated with the employer HM Revenue & Customs accepts that the clothing is deemed not to be available for private use and will not therefore constitute a benefit. Supplying clothing of a similar style or colour associated with the Kent County Council does not constitute a ‘uniform’ and must be treated as a taxable benefit.
Non Uniform Clothing
All other clothing provided to employees will create a taxable benefit this includes outdoor clothing used to protect the wearer from the weather. Any reimbursement of the cost of ‘other clothing’ should be made through the payroll system and be subject to tax.
Ownership
If ownership of the clothing passes to the employee the value of the benefit will be the cost of clothing to the employer. If ownership remains with the County Council the value of the benefit is 20% of the value of the clothes when first provided to the employee. Assuming that the clothing remains the property of the Council then the employee should be required to return the clothing if they leave or when replacement clothing is issued.
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