Carpenter & Joiner

Nail your Irish tax return as a self-employed carpenter or joiner.

Allowable Expenses

• Timber & Materials — Wood, sheet materials, fixings, adhesives, and finishing materials for each job.
• Power Tools & Hand Tools — Saws, routers, drills, planes — claim via capital allowances at 12.5% per annum.
• Workshop Costs — Workshop rental, electricity, and heating if you have a dedicated workspace.
• Vehicle Costs — Van or trailer running costs for transporting materials and tools to sites.
• PPE & Workwear — Safety glasses, dust masks (FFP3 rating), hearing protection, and work boots.
• Insurance — Public liability and tools-in-transit insurance for self-employed tradespeople.

Tax Tips

• Revenue's RCT applies when subcontracting on construction projects — ensure your principal registers you on RCT Connect before paying you.
• Workshop machinery (planers, bandsaws) is capital equipment — claim at 12.5% per year via capital allowances.
• Materials for each job should be tracked against the corresponding client invoice for accurate profit reporting.
• New employees (if you hire helpers) must be registered through Revenue's PAYE Modernisation system.

Frequently Asked Questions

Does RCT apply to carpenters in Ireland?

Yes, when working as a subcontractor on construction projects. The principal contractor deducts tax at your RCT rate before payment. Register via ROS and notify Revenue promptly of any new contracts.

What VAT rate applies to carpentry services?

13.5% VAT applies to construction services on residential properties in Ireland. The rate for certain new builds or commercial properties may differ. Register for VAT when your turnover exceeds €37,500 per year.

How do I claim workshop machinery costs in Ireland?

Workshop machinery is capitalised and depreciated at 12.5% per year over 8 years via Irish capital allowances. Unlike the UK, Ireland does not offer full first-year relief. Keep a fixed asset register for all machinery.

What SafePass requirements apply to carpenters working on Irish construction sites?

SafePass is a health and safety awareness training card required for all workers on construction sites in Ireland. The training course and card cost are deductible professional compliance expenses. The card has a 5-year validity and must be renewed to maintain site access.