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Waterproof clothing provided by employer

Benefit in kind?

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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?

Replies (9)

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Giraffe
By Luke
18th Jan 2021 11:32

Do they match the jackets and they want all staff to look the same? Can it be counted as uniform?

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Replying to Luke:
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By the_drookit_dug
18th Jan 2021 11:39

Yes, definitely matching and pretty much a uniform. But then the example per EIM32476 looks at each individual item of the uniform - in that case airline cabin crew - and excludes unbranded shirts/blouses from being treated as part of the uniform.

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By Paul Crowley
18th Jan 2021 11:33

I would consider to be work clothing appropriate for work conditions.

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Replying to Paul Crowley:
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By the_drookit_dug
18th Jan 2021 11:44

Unfortunately I think that too. Perhaps time to start getting employer provided work trousers embroidered with the company logo too, if the cost is less than the tax.

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Replying to the_drookit_dug:
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By Paul Crowley
18th Jan 2021 12:16

I do not really see the problem unless they are worn instead of ordinary trousers.
I provide heating in the office
That heating keeps my staff warm

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A Putey FACA
By Arthur Putey
18th Jan 2021 11:34

My boss once provided me with windproof trousers but that was for another reason .......

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By Mike Nicholas
18th Jan 2021 12:15

A glance at the example at EIM32460 indicates that the employer has not provided the protective clothing. Thus, the employee cannot claim deduction. The text here is not relevant to the situation with your client.

Your client has provided the protective clothing (uniform).

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Replying to Mike Nicholas:
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By the_drookit_dug
18th Jan 2021 12:20

Ah, gotcha - thanks!

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By The Dullard
18th Jan 2021 14:35

Are they green? Anything green isn't suitable for personal use. Green's just so gaudy. If the bar council had required barristers at the time to attire themselves in green, Mallalieu would have won hands down.

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