normally if the employers wanted money back, they would give you £15 or so (as an example), then you could either buy cheap boots, or pay the extra to get nicer ones. As far as the tax goes on workboots, The company shouldn't pay tax in the first place. This is from experience when i used to sell Health and safety equipment. We would charge tax on harnesses, overalls, etc, but not safety shoes (as long as they cover the ankle). I'm sure people will disagree, but it's true