How much is the uniform tax allowance for healthcare assistants?

£125 a year. That is the amount HMRC takes off your taxable income, not the amount you receive. At the basic rate it is worth £25 a year in tax, and at the higher rate £50 in England, Wales and Northern Ireland.

How far back can healthcare assistants claim it?

The current tax year and the four before it, so 2026/27 plus 2022/23, 2023/24, 2024/25, 2025/26. A first claim covering all five is worth about £125 at the basic rate. The oldest of those years closes on 5 April 2027.

Is it worth paying a refund company to do it?

HMRC publishes a worked example of what that costs: a refund of £200, of which the company took £80 in fees, and a year later HMRC decided the claim was not valid and asked for the full £200 back plus interest. Claiming direct through HMRC is free and takes minutes, and you keep all of it.

Do I get less if I live in Scotland?

You get a different amount, because Scotland sets its own income tax bands. A Scottish higher-rate taxpayer gets 42% of the allowance rather than 40%, so £52.50 rather than £50 on this figure, and there is an intermediate 21% band with no equivalent in the rest of the UK.

Uniform allowance · Healthcare assistants

Uniform tax relief for healthcare assistants

Healthcare assistants get the same £125 a year as the nurses they work alongside, which surprises most people who find it.

What you actually get back

£25

a year at the basic rate, or about £125 if this is your first claim and it covers all 5 open years

HMRC calls its figure £125 a year. That is the amount taken off your taxable income, not a payment. £125 at 20% tax is £25.

What it is worth at each tax rate

Same allowance, different cash, depending on the rate you pay. The first table is England, Wales and Northern Ireland.

Cash value of the £125 allowance for healthcare assistants at each rest-of-UK income tax rate
Rest of UK band	Income	A year	All 5 open years
Basic rate 20%	£12,571 to £50,270	£25	£125
Higher rate 40%	£50,271 to £125,140	£50	£250
Additional rate 45%	Over £125,140	£56.25	£281.25

Scotland sets its own bands, and two of the differences are big enough to change the answer. A Scottish higher-rate taxpayer gets 42% of the allowance rather than 40%, and there is an intermediate band at 21% with no equivalent elsewhere in the UK.

Cash value of the £125 allowance for healthcare assistants at each Scottish income tax rate
Scottish band	Income	A year	All 5 open years
Starter rate 19%	£12,571 to £16,537	£23.75	£118.75
Basic rate 20%	£16,538 to £29,526	£25	£125
Intermediate rate 21%	£29,527 to £43,662	£26.25	£131.25
Higher rate 42%	£43,663 to £75,000	£52.50	£262.50
Advanced rate 45%	£75,001 to £125,140	£56.25	£281.25
Top rate 48%	Over £125,140	£60	£300

Rates for 2026/27. Scottish rates from gov.uk. Which set applies is decided by where you live, not by where you work.

How HMRC words your job

HMRC does not sort its table by job title. It sorts by industry first, and the row you are on is this one.

Industry

Health and care staff employed by the National Health Service, private hospitals, local authorities and independent care providers

Job

Nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, domiciliary care workers, phlebotomists, radiographers and healthcare scientists

Amount a year

£125

HMRC lists a separate shoes and stockings or tights allowance alongside this row, for staff required to wear the same colour or style as everyone else.

Wording quoted from HMRC's published table, unedited. If none of it describes what you do, the row is not yours, and choosing it anyway is what makes a claim collapse later.

Why this figure

HMRC names healthcare assistants directly, on the same row as nurses and midwives, at the same £125. There is no junior rate and no separate figure for band 2 or band 3 staff.

Because the row covers private hospitals and independent care providers as well as the NHS, bank and agency shifts count too, so long as you are on PAYE rather than self-employed.

The rows next to yours

Worth checking, because a job title that sounds close can sit on a different figure.

Ambulance staff on active service£185
Plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff£125
Uniformed ancillary staff · maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff£80

Before you claim

Uniforms on an assistant post are very often issued and laundered by the employer, and that ends the claim. Check what actually happens to your tunics at the end of a shift before you claim, because the answer decides it. If your employer washes it for you, replaces it free, or pays you a laundry allowance, you have not borne the cost and there is nothing to claim. The same applies if a free laundry service is genuinely available and you choose not to use it.

Two more conditions apply everywhere. The clothing has to be recognisable as a uniform or as specialised work clothing, so a plain shirt in the company colours does not count however strict the dress code is. And safety equipment is outside this relief altogether: your employer is expected to supply it free or pay you back for it.

Claiming direct is free

Search for this relief and most of what comes back is a company offering to claim it for you in exchange for a share of the money. HMRC runs a campaign page about exactly that, with a worked example about a uniform refund company.

In HMRC's example, a healthcare worker is told by a refund calculator that he can claim £200. The company takes £80 of that as fees. A year later HMRC tells him he was not eligible for what was claimed on his behalf, and that he owes the full £200 back, plus interest.

Two things to take from it. The fee is a share of your refund rather than a price, so on this allowance it comes out of a figure that was never large to begin with. And the liability stays with you: a claim made in your name is your claim, whoever filled the form in.

Doing it yourself costs nothing and takes minutes. HMRC's own page on this is worth two minutes before you sign anything.

How to claim it

Check you actually bear the cost: you wash, repair or replace the clothing yourself and your employer does not do it or pay you for it
Use HMRC's online service for job expenses, or the P87 form by post if you would rather not go online
Choose uniforms, work clothing and tools, and give the industry and job HMRC lists above
Tick every year you were doing the job, back to 2022/23
Send it. No receipts are needed for the flat-rate allowance, which is the whole point of it
HMRC changes your tax code for the current year and pays the earlier years back separately

Claim on gov.uk, free

If your total expenses claim for a tax year comes to more than £2,500 you have to use a Self Assessment return instead, and if you already file one you claim through that whatever the amount.

Backdating, and then leaving it alone

You can claim for the current tax year and the four before it, which today means 2026/27 plus 2022/23, 2023/24, 2024/25, 2025/26. The oldest of those closes on 5 April 2027, and once it does it does not reopen.

After the first claim there is usually nothing to repeat. HMRC builds the allowance into your tax code and it carries on year after year. That does mean checking your code still looks right if you change job, because an allowance for work you no longer do is one you will be asked to pay back.

The other claim worth making

If you drive between sites or between patients in your own car and your employer pays less than the approved rate, mileage relief is a separate claim.

Mileage relief →

Common questions

How much is the uniform tax allowance for healthcare assistants?: £125 a year. That is the amount HMRC takes off your taxable income, not the amount you receive. At the basic rate it is worth £25 a year in tax, and at the higher rate £50 in England, Wales and Northern Ireland.
How far back can healthcare assistants claim it?: The current tax year and the four before it, so 2026/27 plus 2022/23, 2023/24, 2024/25, 2025/26. A first claim covering all five is worth about £125 at the basic rate. The oldest of those years closes on 5 April 2027.
Is it worth paying a refund company to do it?: HMRC publishes a worked example of what that costs: a refund of £200, of which the company took £80 in fees, and a year later HMRC decided the claim was not valid and asked for the full £200 back plus interest. Claiming direct through HMRC is free and takes minutes, and you keep all of it.
Do I get less if I live in Scotland?: You get a different amount, because Scotland sets its own income tax bands. A Scottish higher-rate taxpayer gets 42% of the allowance rather than 40%, so £52.50 rather than £50 on this figure, and there is an intermediate 21% band with no equivalent in the rest of the UK.
What if my employer washes my uniform?: Then there is nothing to claim. The relief covers costs you have borne yourself. If your employer launders it, replaces it free or pays you a laundry allowance, you have not paid for anything, and the same applies if a free laundry service is available and you choose not to use it.

Five years of it, in one total

The arithmetic on this page is the easy part. The bit people get wrong is which years they were actually doing the job and what the total comes to across all of them. Untap asks, works it out, and points you at the gov.uk form. Free with a sign-in, and we take no percentage: the claim itself stays yours.

Check your uniform allowance Or read the full occupation table

Other occupations

All 83 occupations, and how the relief works

Amounts and job wording from HMRC, job expenses for uniforms, work clothing and tools, last updated 14 November 2024. Income tax rates from gov.uk and Scottish income tax, 2026/27. The refund-company example is HMRC's own, from its campaign page on claiming expenses. Untap helps people in the UK find money they are already owed. We do not file claims and we do not take a share of any refund.