The mind-numbing complexity of the Inland Revenue’s tax assessment system is discouraging teachers from claiming millions of pounds worth of allowances for books and clothes.

As The TES revealed last week, there is a set tariff of tax relief for union subscriptions. But teachers seeking rebates for books, clothes and equipment have to negotiate individually with tax officers.

This can be extremely difficult because there are 27 pages of rules relating to teachers’ expenses in different Inland Revenue manuals - and wide variations in the way regulations are applied. A teacher applying for tax relief on books in Gateshead might get a different answer from one in Bournemouth.

Robert Purry, a tax specialist with accountants Grant Thornton, says: “A lot of Inland Revenue procedure is based on local agreements which set a precedent for inspectors in that area.”

A national firm of accountants can contact branches in other towns to check on previous agreements in different areas, something that individual teachers cannot do.

Generally, books used to prepare A-level or scholarship courses are tax deductible, although the teacher must prove that they are “wholly, exclusively and necessarily” for use at work. A biography of Ted Hughes should be allowable for someone teaching Hughes’ poetry at A-level, if the teacher can show that it is necessary for preparing lessons. Books bought for sixth-form students to use should also qualify, but some inspectors may argue that the school would have provided the necessary texts.

Teachers cannot include books used for teaching GCSE courses in their claims, because the Inland Revenue says that this level of education does not require the same degree of specialist knowledge.

Books, newspapers and periodicals used to improve a teacher’s knowledge or qualifications for the job will not be eligible for tax relief.

PE kit is another fuzzy area. Some inspectors have refused claims for training shoes, ever since they became a fashion item which teachers might wear outside the gym. Teachers may not claim for equipment such as towels, T-shirts, cagoules and other outdoor clothing which “if worn or used outside work, could not be recognised as sports clothing or accessories”.

But the technical division of the Inland Revenue has now said that inspectors should not be “unduly influenced” by the fact that items like tracksuits and trainers could “conceivably now be regarded as to some extent ordinary civilian clothing”. As for tax relief on the costs of buying and laundering workshop overalls, the teacher must show they are only used at school. People claiming for gowns and mortar boards must also prove that they are teaching at a school where they have to wear them.

TAX TIPS

* Keep receipts.

* Be prepared to justify claims.

* Look at union advice. Some unions have leaflets explaining tax relief.

* Ask colleagues what they have claimed for successfully, as this will have set a precedent locally.