Uniforms

An employer may provide their staff with a uniform. This is not a taxable benefit in kind (BIK) where:

  • the uniform is:
    • protective clothing
    • clothing that has a business logo
    • or
    • clothing clearly designed to be a work uniform 
  • and
  • the uniform remains the property of the employer.

If employers are unsure whether the uniforms they provide are taxable, they should contact us via myEnquiries for assistance.

Published: 31 July 2026 Print this page

Back to homepage Back to top