Can I claim work boots?
Safety boots are protective clothing, and protective clothing is claimable.
Protective gear the job requires is an allowable business expense: safety boots, hi-vis, hard hats, gloves, knee pads, goggles. It goes through as other business expenses on the return. Cleaning or repairing it counts too.
The line to watch is protection versus preference. Boots with a safety rating are protective clothing. Ordinary boots that just cope well with site life are ordinary clothing, and ordinary clothing is never claimable, even if it only ever sees work.
Quick answers
Are trainers for work claimable?
Not unless they are genuinely protective, with a safety specification. Ordinary footwear is treated as everyday clothing, which is disallowable.
What box do work boots go in?
Protective clothing goes through other business expenses on the self-employment pages of the tax return.
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Start your free trialSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return), HMRC's Business Income Manual (BIM37910), and gov.uk's guidance on expenses if you're self-employed. Checked on 4 October 2026.