Some time ago I wrote to the Inland Revenue to ask if I was eligible to claim tax relief on the provision of a PE kit that I have available in case I get a day or part-day of teaching PE. I have finally had a reply, agreeing that I can claim the tax relief and can make a claim for arrears based on this allowance. The rules allow for us to offset a fixed sum against tax. The sum is £60 for each tax year from 2008-09 and £45 for 2005/06, 2006/07 and 2007/08. Anyone able to go back 6 tax years would be offsetting £315 against tax and as long as they paid tax in each of the tax years, would get back £63 in tax and would have 6 added to their current year tax code, reducing their tax in pay to the 5th April 2012 by £12. You need to claim before 31st January 2012 in order to be able to get tax back for the 2005-06 tax year and you might as well claim for all later years at the same time. If you delay, you could lose more than the tax rebate for the earliest tax year as they are soon to limit back-claims to just 4 tax years. The rules for this allowance are that you have to purchase a PE kit and are responsible for repair, laundry and replacement. A claim just needs to be a letter to any tax office, with your NI number and the tax years and allowances applying mentioned . To get the money back as a lump sum, instead of in dribs and drabs through weekly or monthly pay, include details of your bank account (sort code + a/c number and name). Higher rate taxpayers woould get back double the tax rebates quoted (on the same tax relief amounts of £45 and £60) as they will have paid double the tax on the money originally.