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SE67240 - Tax treatment of nurses: expenses deductions - laundering uniforms - amount to be deducted

A flat rate expense deduction, see SE32700, has been agreed for nurses who must bear the cost of laundering their uniforms, see SE67210. The amount of the yearly flat rate expense deduction is


A deduction of this amount should be permitted only for years in which the nurse has not been permitted a deduction of an amount agreed locally.

Nurses who have already been given a flat rate expense deduction for years up to and including 1997/98 under a local agreement cannot 'top up' the deduction to the amount above for that year.

If a nurse requests a deduction greater than the agreed flat rate expense, see SE67250.