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Writer's pictureM&H Tax and Accounting

What personal protective equipment(PPE) can claim a deduction?

You can claim a deduction for the cost of protective items that protect you from the real and likely risk of illness or injury while performing your work duties.


You must incur the expense for the protective items, equipment or products. You can't claim a deduction if your employer:

  • pays for the items,

  • provides the items

  • reimburses you for the cost you incur.

Personal protective equipment (PPE)

You may be able to claim a deduction for personal protective equipment (PPE) you buy and use at work. To be able to claim a deduction, you must need to use the PPE in direct connection to earning your employment income. This means:

  • you are exposed to the risk of illness or injury in the course of carrying out your work duties

  • the risk is not remote or negligible

  • in the circumstances there would be reason to expect the use of that kind of protective item

  • you use the item in the course of carrying out your work duties.

PPE may include items such as:

  • hardhats and helmets

  • safety glasses or goggles

  • earplugs

  • gloves

  • face masks or face shields

  • sanitiser

  • anti-bacterial spray.

The PPE you can claim as a deduction will depend on the nature of your employment duties.



Example: deduction allowable for helmet and safety visor

Wiremu works on a building site. He is required to wear a helmet and safety visor on site and if he doesn't wear them, he is at risk of being injured. There is direct connection between the expense he incurs to buy the helmet and safety visor and the protection the items provide for him at work.


Wiremu can claim a deduction for the cost of the helmet and safety visor.


Personal protective equipment during COVID-19

During the COVID-19 pandemic, you may be able to claim a deduction for the cost of buying a face mask to wear at work if:

  • your employment duties require you and other employees to be at your place of work

  • a face mask is not provided to you by your employer, and

  • you need to wear a mask (this is likely to be the case where your duties bring you in close contact with other people, including clients, customers or work colleagues).

To claim a deduction for other items of PPE such as gloves, sanitiser or anti-bacterial spray, your work duties must either:

  • bring you in close contact with clients or customers

  • involve you cleaning a premises.

This will usually be people working in the following industries:

  • medical industry (such as doctors, nurses, dentists and allied health workers)

  • cleaning industry

  • airline industry

  • hairdressing and beautician industry

  • retail, café and restaurant industry.

To claim a deduction for PPE items, you will need to keep a receipt to prove your claim and you must not have been reimbursed for the expense.


If your private use of the item is no more than incidental to your protection from the risks you are exposed to while carrying out your work duties, you do not have to apportion the expense.


Example: no deduction allowable for face masks

Kate is an employee website designer who has always worked from home. Prior to COVID-19, she occasionally met with her clients face to face. This was mainly because her clients were located all around Australia and overseas. As a result of COVID-19, Kate no longer meets any of her clients face to face.


To break up her day, Kate likes to leave the house to eat her lunch and do some exercise. When she leaves the house, Kate wears a face mask. Although the face mask protects Kate from the risk of COVID-19, she is not performing work duties when she on her lunch break or exercising.


Kate can't claim a deduction for the face masks she buys. The risk of illness from her work environment (her home) is remote. She only wears a face mask when undertaking private activities.


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