Employment Expenses

A.

Examples of allowable expenses are given below:

(i)

The cost of replacing special clothing essential to carry out the duties of the employment, e.g. uniform, overalls, etc.

(ii)

The cost of cleaning and repairing special clothing.

(iii)

The cost of repairing or replacing your own tools or equipment required for the purposes of the job.

(iv)

If you have shown that you are entitled to a deduction for motor car expenses and you are unable to supply full details of the actual costs incurred, a flat rate allowance based on mileage, to include all running costs and capital allowances, will be granted.

(v)

Subscriptions paid to approved professional bodies.

(vi)

Contributions to approved superannuation schemes.

(vii)

Capital allowances on, for example, the cost of a library of text books or other publications of a permanent nature. There is a separate leaflet on Capital Allowances.

B.

Examples of disallowable expenses are given below:

(i)

Travelling expenses between your residence and your place of employment.

(ii)

The cost of a cleaner in order that you may work.

(iii)

Fees paid to an employment agency to obtain work.

(iv)

Subscriptions to trade unions.