With the health industry employing so many people it’s not surprising that I deal with healthcare worker tax rebates on a daily basis. Most employed healthcare workers, for example doctors, nurses, health care assistants, midwives and health visitors, are eligible for tax relief on such things as professional fees, the laundering of uniform (or other specialist clothes) and on any business mileage incurred. Below I have tried to cover some of the most common reasons why a healthcare worker could be due a tax rebate.
- Healthcare worker tax relief for washing your uniform
If you are required to meet the costs of laundering your own uniform, tax relief is allowed. Currently HMRC will pay £100 per annum for the laundering of uniform for work use and, again, a tax rebate claim can be backdated for up to four years
- Healthcare worker tax rebate for professional fees
Tax relief is allowed on payment of membership fees into most professional bodies for example RCN or UNISON. After an initial tax relief is paid to them for membership fees, health care professionals can expect their tax code to be changed and to pay less tax future years.
- Healthcare worker tax rebate for shoes and tights
It is common for health care professionals such as nurses and midwives to purchase shoes and tights solely for work use. HMRC allows tax relief on such purchases, providing no reimbursement is given by the employer.
HMRC currently allows an amount of £6 for tights and £12 for shoes. This is per each tax year and a rebate claim can be made for the last four tax years.
- Healthcare worker tax for using your own car
Health care professionals, who use their own vehicle for work purposes, for example visiting patients in the community, can claim a tax rebate for business mileage.
Ordinary commuting to one permanent place of work cannot be included in a business mileage claim.
If your employer pays you a travel allowance you may still be eligible for a tax rebate, providing the amount they pay you does not meet the mileage rate allowed by HMRC. Currently this amount is 45p per mile for the first 10,000 miles and 25p thereafter.
It is helpful if you have records showing the business mileage you have incurred and on what date you incurred it, however it is possible to claim a business mileage tax rebate without any evidence.
- Healthcare worker tax Rebate for equipment
Some healthcare workers are expected to purchase equipment for work use, for example a doctor may be required to buy a lap-top or an office desk. Tax relief on such purchases is allowable if HMRC agree that the purchase is made for employment duties and no reimbursement has been made by an employer. The purchase must also be expected to have a lifespan of at least two years.
To make this type of tax relief claim a capital allowances claim must be made and a receipt or proof of purchase must be provided.