My understanding is that, if I were self employed, even if I say my new pair of jeans is only for when I go out laying tarmac, that's tough and no tax deduction is allowed as the jeans can be worn when I go to the pub.
However my snazzy flurorescent jacket and knee pads would be allowed, as they would look silly in the pub (though you could wear them...). As would my steel toed boots and hard hat.
But where does the line lie? A client has bought some 'craftman's trousers' which are certainly suitable for his work as they are a little tougher, reinforced at key points, extra pockets and are a spiffy colour. But that's part of the problem, if he walked into my pub in them I wouldn't bat an eyelid, they would pass for cargo trousers. But they are clearly intended for work. So allowable?
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In my view yes.
My simple view is that clothes made for general use will never be work wear regardless of what use it is put to. Garments modified specifically for work use, however, will be allowable regardless of whether they might look OK in the pub. People like CAT make really trendy stuff but it has all the reinforced bits which prevent chaffing and snagging etc.
I think provided ...
they are by a trade type manufacturer e.g. CAT, DEWALT rather than Next then yes I would.