tax allowance and laundry


D

dave

can any one please advise how much i can claim for protective clothing
and laundry i am a self employed window cleaner and go through about 3
pairs of boots a year and about the same for jeans and the occasional
jacket used solely for work and are washed and dried twice a week i
also employ my wife in the same job and she uses about the same.
Q 1. how much can i claim

Q 2.can i claim for the wifes clothing

Q 3. can i group it all together under one heading

Q 4. also i wash and dry my scrim cloth,s 4 times a week given that
i use my own washer and dryer what is a reasonable amount to claim for
this

Q 5. i fill my water butt every morning 4X weekly from home using a
tank fill of hot water how much for this
 
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T

Troy Steadman

can any one please advise how much i can claim for protective clothing
and laundry i am a self employed window cleaner and go through about 3
pairs of boots a year and about the same for jeans and the occasional
jacket used solely for work and are washed and dried twice a week i
also employ my wife in the same job and she uses about the same.
"The case of Mallalieu v Drummond [1983] 57TC330 (which is discussed
in detail below) established that no deduction is available under Case
I/II Schedule D for the costs of clothing which forms part of an
‘everyday' wardrobe. This remains so even where the taxpayer can show
that they only wear such clothing in the course of their profession.
It is irrelevant that the person chooses not to wear the clothing in
question on non-business occasions, the only question is whether the
clothing might suitably be worn as part of a hypothetical person's
‘everyday' wardrobe.

Here's a quote...

"Most professionals have to keep up appearances but their clothing
costs are not allowable (even where they amount to a quasi uniform as
in Mallalieu).

The cost of clothing that is not part of an ‘everyday' wardrobe (for
example a nurse's uniform or evening dress (‘tails') worn by a
professional waiter) faces no such bar to deduction.

You should therefore allow a deduction for protective clothing and
uniforms."

....from this link...

http://www.inlandrevenue.gov.uk/manuals/bimmanual/BIM37910.htm

....by which you can work out the answers to your questions. I would
say:
Q 1. how much can i claim
Nothing.

Q 2.can i claim for the wifes clothing
No.

Q 3. can i group it all together under one heading
Irrelevant but nice to see you are preparing *proper* accounts :)
Q 4. also i wash and dry my scrim cloth,s 4 times a week given that
i use my own washer and dryer what is a reasonable amount to claim for
this
Nothing.

Q 5. i fill my water butt every morning 4X weekly from home using a
tank fill of hot water how much for this
Work out the actual cost and yes IMHO that would allowable.

If you were a builder your boots would be allowable but I don't see it
"washing" with a window cleaner. There are no hard and fast rules as
you can see from the link, each case is judged on its merits.
 
R

Ronald Raygun

Troy said:
(e-mail address removed) (dave) wrote in message


"The case of Mallalieu v Drummond
established that no deduction is available
for the costs of clothing which forms part of an
everyday wardrobe.

The cost of clothing that is not part of an everyday wardrobe (for
example a nurse's uniform or evening dress worn by a
professional waiter) faces no such bar to deduction.

You should therefore allow a deduction for protective clothing and
uniforms."

...by which you can work out the answers to your questions. I would
say:


Nothing.
Not clear-cut. A distinction is drawn between everyday clothing on
the one hand and protective clothing and uniforms on the other. So
I think NO for the jeans but possibly YES for the jacket if it
qualifies as protective wear necessitated by the nature of the
environment in which he works. YES for the boots. If he were to
use some kind of overalls instead of jeans, they'd qualify as
uniforms, especially if he had them embroidered with his business
name.
Well, if the wife does similar sort of work to him, then whatever
the answer to (1) is, it'll be the same for (2).
Not clear. This is maintenance of tools of the trade. Wholly and
exclusively. If he puts them through the same wash as his private
delicates (ooh-er) it would not be unreasonable to allow a portion
of the estimated cost of running the machine for a cycle. If he puts
through a special wash of only his shammies, because the wash programme
they require is incompatible with other clothes, then the whole of the
cost of operating the machine should be allowable.

But this is unlikely to represent a significant amount of money,
and the effort of working it out is unlikely to generate a worth
while return in terms of tax saved.

Also, in the computation of this cost, no allowance can usually be
made for the capital cost of buying the machine (unless he bought
a machine especially for his shammies and never uses it for domestic
stuff), or for electricity standing charges.
Work out the actual cost and yes IMHO that would allowable.
Agreed. Also capital allowances for the butt. Mileage rates for the car.
If you were a builder your boots would be allowable but I don't see it
"washing" with a window cleaner.
I disagree, but at least it gave you the chance to get a pun in.
 
T

Troy Steadman

Ronald Raygun said:
I disagree, but at least it gave you the chance to get a pun in.
"the only question is whether the clothing might suitably be worn as
part of a hypothetical person's ‘everyday' wardrobe".

The reason I pooh-poohed this is because around here window cleaners
wear the same things ordinary people do, not boots but trainers, not
fluorescent waterproof jackets with "Daves Window Cleaning We're Top
of the Ladder" logos, but any comfortable old top.

Should that affect my consideration of a WC who *does* wear boots and
*does* wear waterproofs? Hmmm, I can't help thinking "If it looks
wrong it *is* wrong".

I would imagine the average window cleaner (present company excepted
of course!!) has plenty of "Cash" fiddles going on and if I were that
sort of wrongheaded individual I would be reluctant to get the Revenue
looking at me too closely.
 
R

Ronald Raygun

Troy said:
The reason I pooh-poohed this is because around here window cleaners
wear the same things ordinary people do, not boots but trainers, not
fluorescent waterproof jackets with "Daves Window Cleaning We're Top
of the Ladder" logos, but any comfortable old top.

Should that affect my consideration of a WC who *does* wear boots and
*does* wear waterproofs? Hmmm, I can't help thinking "If it looks
wrong it *is* wrong".
So if the guy has receipts which prove that he bought several pairs
of boots and several waterproofs per year, then you would suspect that
he flogged them "at cost" to his mates and just kept the receipts in
his accounts shoe-box (or better a proper box-file, in case the Nike
shoe-box told an unwelcome tale) to operate fiddle. Right?
 
T

Troy Steadman

Ronald Raygun said:
So if the guy has receipts which prove that he bought several pairs
of boots and several waterproofs per year, then you would suspect that
he flogged them "at cost" to his mates and just kept the receipts in
his accounts shoe-box (or better a proper box-file, in case the Nike
shoe-box told an unwelcome tale) to operate fiddle. Right?
If the boots have steel toecaps or chemical-proof construction I
personally would consider them industrial workwear, otherwise IMHO they
are walking boots, fashion boots, IOW clothing.

If waterproofs have advertising logo on them then yes I would consider
them industrial workwear, or promotion, or advertising, otherwise once
again to me they are just (winter) clothing.

Accoring to my link...

"The position was ultimately reached that there was no distinction to be
drawn....between top clothes, underwear and footwear.

....so I guess you would advise Dave and his wife to invest in
water-proof socks embroidered with the company logo, Damart thermals,
reinforced industrial knickers, perhaps even a "Window Cleaners Perm"
once a month to keep Mrs Dave looking good?

I must say I have never heard of a window cleaner who fills up with hot
water in the morning, most of them round here seem to manage without
*any* water. I guess Dave is a quality window cleaner and you are
probably right in what you say.


--
 
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T

Troy Steadman

Ronald...

I have this very disturbing image of Mrs Dave the window-cleaner looking
very fetching at the top of her ladder clad in a black plastic (100%
waterproof) Ann Summers mini-skirt with you at the bottom of the ladder
shouting up, "Yes that's okay, put it through the books!"




--
 
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S

Simon

Troy Steadman said:
Ronald...

I have this very disturbing image of Mrs Dave the window-cleaner looking
very fetching at the top of her ladder clad in a black plastic (100%
waterproof) Ann Summers mini-skirt with you at the bottom of the ladder
shouting up, "Yes that's okay, put it through the books!"

If the thought of that doesn't give you nightmares, I don't know what would.
Just to put my ten penneth worth in, the early posts put it right at the
start. If the clothing (and footware) is neither protective or sufficiently
specific and distinct to identify the wearer as an employee of a specific
business or profession, then no deduction can be allowed.

Do window cleaners really walk with their own bucket of water? Most of the
ones I know usually prevail upon the clients to provide.

On the other hand, buckets, squeegies but more clothing like is the safety
harnesses used by those servicing offices or high rise buildings should be
allowed.

I once had a conversation with one of these guys who was in and out of a
third floor window, winging about having to click the harness to the wall,
just before he lost his footing and shot staight out. we had to let him in
the second floor window where he was hanging. Better that than scrapping him
up from the floor or his SA return might have been late!
 

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