Can Barristers Claim for Wigs and Gowns? The Tax Rules Explained

Last updated: 28 February 2026

Court dress is one of the most distinctive expenses a barrister faces. The rules on tax relief for wigs, gowns, and other court attire are not always intuitive – replacements are deductible, but the initial purchase is not. This guide explains why, and what you can claim.

The short answer

Replacement wigs and gowns: yes, you can claim tax relief. Initial purchase of wigs and gowns: no, you cannot. The distinction rests on the “wholly and exclusively” rule in s.34 ITTOIA 2005. HMRC’s longstanding position, upheld by case law, is that the initial purchase of clothing – even clothing worn only in court – serves a dual purpose that includes warmth and decency, making it non-deductible.

For a comprehensive list of what barristers can and cannot deduct, see our barrister allowable expenses checklist.

Initial purchase: why it is not deductible

HMRC treats the first purchase of court dress as having a dual purpose. The argument is that robes, like any clothing, serve the underlying human need for warmth and decency – even if you would never wear a barrister’s gown outside court. This principle was established in the leading case of Mallalieu v Drummond and has applied consistently since.

This applies to:

• Your first wig
• Your first gown
• Your first set of bands and collarette
• Court shoes purchased specifically for court

The cost of initial court dress typically runs to £1,500–£2,500 (a new horsehair wig alone costs around £600–£800). None of this is deductible on your first purchase.

Replacement and repair: why it IS deductible

Once you own court dress and need to replace or repair it, the expenditure becomes revenue in nature. You are maintaining an existing business asset, not acquiring something new for dual purposes. HMRC accepts that replacing a worn-out gown or repairing a wig is wholly and exclusively for the purposes of the trade.

Deductible costs include:

• Replacement gowns
• Replacement wigs
• Repairs to gowns (re-stitching, re-lining)
• Wig refurbishment and re-curling
• Dry cleaning of court dress

Keep receipts and note the date of the original purchase to evidence that the new item is a replacement, not a first acquisition.

Mallalieu v Drummond: the landmark case

In Mallalieu v Drummond [1983] UKHL 10, a barrister claimed tax relief on the cost of dark court suits. The House of Lords ruled against her, holding that even though she bought the clothing solely for court appearances, one of the purposes – even if subconscious – was warmth and decency. Because the expenditure was not incurred wholly and exclusively for business purposes, no deduction was available.

This case remains the leading authority. It applies equally to gowns, wigs, and all court attire on first purchase. The principle is clear: if the item serves any non-business purpose, however minor, the initial cost fails the wholly and exclusively test.

For more on the deductions available to barristers and how the wholly and exclusively test applies across different categories, see our guide to tax deductions for barristers.

Wigs: purchase, maintenance, and cleaning

A barrister’s horsehair wig requires periodic maintenance. The following costs are deductible:

• Replacement wig: fully deductible (provided you are replacing an existing wig)
• Re-curling and refurbishment: deductible – this is maintenance of an existing business asset
• Cleaning: deductible as a running cost of maintaining court dress
• Wig tin and storage: deductible as ancillary to the business use of the wig

A well-maintained horsehair wig can last 10–20 years, but refurbishment costs of £100–£200 every few years are common and fully deductible.

Court dress hire

If you hire a wig and gown rather than purchasing them, the full hire charge is deductible. Hiring avoids the initial purchase problem entirely because you are paying for temporary use of the item, not acquiring it. This applies to:

• Wig and gown hire for individual cases
• Monthly or annual hire arrangements from specialist suppliers
• Silk gown hire for newly appointed KCs before purchasing

The hire cost is a straightforward business expense incurred wholly and exclusively for appearing in court.

What about bands, collars, and accessories?

Bands (the white linen strips worn at the collar), collarettes, and wing collars follow the same rules as wigs and gowns:

• Initial purchase: not deductible
• Replacement: deductible
• Laundering and maintenance: deductible

Items such as court bags, brief bags, and wig tins are slightly different. HMRC generally accepts these as wholly business items (they have no personal use), so even the initial purchase may be deductible. However, the amounts are small enough that they rarely attract scrutiny.

From April 2026, accurate records of all these expenses will feed directly into your quarterly digital returns under Making Tax Digital for Income Tax. Keeping categorised records now will save significant time later.

For more on the full range of expenses barristers can claim – including chambers rent, travel, and professional subscriptions – see our guide to expenses for barristers: income tax and VAT.

Frequently asked questions

Can newly appointed KCs claim the cost of silk gowns?

The initial purchase of a silk gown follows the same rule as any first purchase of court dress – it is not deductible. However, if you hire a silk gown (which many KCs do initially), the hire cost is fully deductible. Subsequent replacement of a silk gown you already own would be deductible.

What records do I need for court dress claims?

Keep receipts for all purchases, repairs, and cleaning. For replacement items, note the approximate date you acquired the original item being replaced. HMRC rarely queries court dress claims in detail, but receipts and a brief note are sufficient evidence if they do.

Can I claim VAT on court dress?

If you are VAT-registered, the VAT treatment mirrors the income tax position. You cannot reclaim input VAT on the initial purchase (dual purpose), but you can reclaim VAT on replacements, repairs, and cleaning. Hire charges also attract reclaimable VAT.

My chambers provides a shared wig and gown – can I claim for buying my own?

If your chambers provides court dress, there is no business need to purchase your own, and HMRC could argue the expenditure is not necessary. If you choose to buy your own for practical reasons (fit, hygiene, availability), the replacement rules still apply to subsequent replacements, but the initial purchase remains non-deductible.