The rules here are the same for soletraders, partnerships and Limited Companies.
The rule “wholly and exclusively for business purposes” applies here. You cannot claim for regular clothing here, even if you have to buy smart suits etc that you would not buy if you did not need to look the part for work. The Revenue take it, that because you also need the clothing for social reasons, e.g. keeping ‘decent’ and warm, the clothing has a dual purpose and is not wholly and exclusively for work.
You can however, claim for some things:
Protective clothing; examples here are steel-toe capped boots, safety helmets, overalls.
Uniforms; if you buy uniforms for your staff you can claim the cost.
Stage wear; if you are an actor, or work in the performing arts, you can claim for some things, such as stage make up, costumes etc, though you need to be careful that you don’t start claiming for items that strictly speaking have a dual purpose.
What You Can Claim As Business Expenses main page.