Forum

• # 81509
• Tue 03 Apr 2012 06:43 PM

Hiya,

My client asked if he is able to claim for some clothing he intends to purchase for his business.

As a dog groomer, he has asked if it is allowable to put through the books trousers and  support boots bought from dedicated dog grooming website.  The trousers are made of stronger material and more water resistant than those bought in normal shops and also cost more.
I never asked what made the support boots different.

He also asked if t shirts bought from the same web site are allowable as they are embroidered and longer lasting and made for the dog grooming trade.

Is there a general rule about clothing allowance?  I understand safety items are allowed and there is no VAT on safety items - is that correct?

Is any clothing which is embroidered with business name allowed, or is it just the cost of the embroidering?


Is it my place as a bookkeeper to have answers to this?  Or should my client be asking an accountant or tax adviser?


Many thanks
Paula

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• # 81523
• Tue 03 Apr 2012 08:15 PM

Hi Paula,

I have always been of the understanding that protective clothing, uniforms and clothing advertising the business are all allowable as a business expense.  The footwear and trousers you mentioned seem justifiable as they have been bought specifically for dog grooming purposes.

The rule I use for business allowance expenses is always was it purchased 'fully and wholly for use in the business' and would the client have purchased these items if not for the busines?

If you have a VAT receipt for these items, then yes the VAT can be reclaimed.

Hope this helps

Claire

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