Protective items, equipment and products

Deductions for items that protect you from the real and likely risk of illness or injury while working.

Last updated 15 June 2025

Personal protective equipment (PPE)

You may be able to claim a deduction for personal protective equipment (PPE) you buy and use at work.

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.

To claim a deduction, the PPE must be directly connected to earning your employment income. This means you use the item in the course of carrying out your duties because:

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.

PPE includes items such as:

hard hats 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. If he doesn't wear them, he is at risk of being injured.

There is a 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.

End of example

Sunscreen and sunhats

You can only claim a deduction for the cost of sunscreen and sunhats if:

your work exposes you to the effects of the sun because you are required to perform your duties for prolonged periods outdoors
you wear them while you are at work to protect you from that risk.

You need to apportion your expenses for sunscreen and sunhats if you use them for work and private purposes.

If a product is safe and effective as a sunscreen, it is given an Australian Register of Therapeutic Goods identification (ARTG ID) number by the Therapeutic Goods Administration. This is displayed on the product as an AUST L number.

Any product with an ARTG ID and an AUST L number on the label will be accepted as sunscreen. The AUST L number is different to the SPF number.

To find out whether a product has been given an ARTG ID, visit the Therapeutic Goods AdministrationExternal Link website.

You can't claim a deduction for a cosmetic with added sunblock protection unless it has an AUST L number.

Example: sun protection

Jackie, a teacher, is required to attend a weekly school sports afternoon held outdoors. She buys a bottle of high-protection sunscreen, sunhat and sunglasses to wear at the sports afternoons. She doesn't wear that sunscreen at any other time.

Jackie can claim a deduction for the cost of the sunscreen, sunglasses and sunhat. If Jackie uses the sunglasses and sunhat for private purposes as well, she will have to apportion her deduction for those items.

End of example

Protective glasses and clothing

You can claim a deduction for protective clothing or protective glasses that:

protect you from the real and likely risk of illness or injury at work
directly provide a degree of protection against that risk.

Record keeping for PPE items

To claim a deduction for PPE items, you will need to keep written evidence, such as a receipt, to prove your claim.

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