There is no 'uniform tax', but there is specific tax treatment in relation to the provision of uniforms. Where an employer provides a uniform to an employee , the employee is entitled to a full tax deduction for the cost of the uniform. However HMRC takes a very narrow view of what constitutes a uniform, in that the uniform must be clothing that is specialised and recognisable, and identifies the wearer as belonging to a particular occupation. Military or emergency services personnel are obvious examples. The other instance of uniform that is typically accepted as meeting the requirement for the deduction for tax is where employers require employees to wear particular logos or conspicuous badges on their clothing . The logos or badges should make the individual discernible as a member of that organisation to normal passers-by. If the badges or logos can be removed, then HMRC may argue that the cost of that clothing does not qualify for a deduction.