Protective clothing for self employed - whats allowable?

What exactly counts as 'protective' clothing and can be claimed as an expense by the self employed - I am thinking about a farmer - I assume steel toe capped boots is ok, I presume waterproofs are too and anything that 'protects' their normal clothing, as opposed to the actual clothing jeans, tshirts etc which would fall foul of wholly and exclusively?

Thanks

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I would agree with your

Steve Knowles |
Steve Knowles's picture