Expenses for sunscreen, sunglasses and hats are can claimed in your tax return if you are required to work outdoors. A deduction is allowable when these items are used because the worker is obliged to work in an environment where they are exposed to the harmful effects of the sun. This would generally require that exposure would be for sustained periods, not for example for a short walk between different employers’ premises.
Examples of occupations where people work in the sun for sustained periods of time include:
- building and construction
- delivery and courier services
- farming, agriculture and horticulture
- fishing
- forestry and logging
- landscaping and gardening services
- open air mineral, oil and gas extraction and exploration
- outdoor sports
- other outdoor services