About 500,000 taxpayers from teachers to nurses who claim tax deductions for non-compulsory work uniforms could be denied the benefit under a new proposal from Treasury that is aimed at saving the federal budget $30 million annually.

For the 2013-14 tax year, about 492,000 taxpayers claimed deductions of $104 million for expenditure on non-compulsory uniforms, at an average of $211 each.

Some of the occupations that make up 40 per cent of the claims are office workers, teachers, sales and marketing, nurses, health workers and carers.

Businesses that employ staff who wear a non-compulsory uniform may be able to avoid paying Fringe Benefits Tax (FBT) on any subsidies they make towards the "uniform".