I'm preparing accounts for a outdoor acitivity centre and noticed that they spent £1,000 on wind & waterproof trousers for the grounds maintenance team. There are 15 of them and they work outdoors all year round in all weather conditions. They are also provided with waterproof jackets embroidered with the company logo, as they need to be recognisable as staff to customers.
The trousers do not though have any corporate branding, and my initial thoughts are that these are unfortunately a BIK. I wonder though if there is any argument that they can be treated as protective clothing. HMRC's manual EIM32460 gives an example of a night watchman provided with a waterproof jacket that does not qualify as protective clothing as it also provides him with warmth and cover, however I wonder if there's a stronger case that it's protective clothing where staff spend all their time outdoors in exposed conditions? I'm sure the Health and Safety regulations place an obligation on employers to ensure staff are provided with protection from extreme weather.
I feel that I'm clutching at straws, but that it's worth at least considering. What do others think?