Claiming protective items, equipment, and products

Personal protective equipment (PPE)

To claim a deduction for personal protective equipment (PPE) you have purchased to use at work, the expense must be incurred by yourself.  A deduction cannot be claimed if your employer:

• pays for the items
• provides the items
• reimburses you for the cost you incur.

The PPE must also be used 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
• 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.

Depending on the nature of your employment, PPE may include the following items:

• hardhats and helmets
• Safety glasses or goggles
• Earplugs
• Gloves
• Face masks or face shields
• Sanitizer
• Anti-bacterial spray.

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 because your duties bring you in close contact with clients.

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

• require you to have physical contact or be in close proximity to clients or customers while carrying out your duties
• 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.

Ensure you keep all records when purchasing PPE items so that you can claim a deduction.

Refer to the ATO website for more information of other items that can be claimed as a deduction or contact us or phone on (03)9848 5933.

Source: www.ato.gov.au