Electrician

Wire up your finances with the right deductions for electricians in Ireland.

Allowable Expenses

• Materials & Cable — Cables, consumer units, sockets, switches, and materials bought for each job.
• Test & Inspection Equipment — Multifunction testers, voltage indicators, and specialist diagnostic tools.
• RECI or ECSSA Registration — Registered Electrical Contractor Ireland registration — required to self-certify and fully deductible.
• Van & Vehicle Costs — Commercial vehicle running costs including fuel, servicing, insurance, and NCT.
• PPE & Workwear — Safety footwear, insulating gloves, hard hat, and protective overalls.
• Insurance — Public liability insurance — most domestic and commercial clients require it.

Tax Tips

• RECI registration is required to certify electrical work in Ireland — the annual membership fee is a deductible professional licence.
• Revenue's RCT rules apply if you subcontract on construction projects — register via ROS to receive the standard 20% deduction rate.
• ET1 Electrical Compliance Certificates are required for all new and significant installation work — the cost of certification tools is deductible.
• Keep detailed job records (quote, purchase order, completion certificate) — Revenue requires evidence of business income.

Frequently Asked Questions

Does RCT apply to electricians in Ireland?

Yes, if you work as a subcontractor on construction or electrical installation projects. Your principal contractor will apply RCT deductions at your assigned rate (0%, 20%, or 35%). Register for RCT via ROS and monitor your compliance record to maintain the lower deduction rate.

Is RECI registration deductible?

Yes. Registration with the Register of Electrical Contractors of Ireland (RECI) is a professional licence cost and fully deductible. RECI registration is required to carry out notifiable electrical work in Ireland.

What VAT rules apply to electrical contracting in Ireland?

Standard VAT at 13.5% applies to construction services in Ireland (including electrical work for residential properties). For commercial properties, the rate may be 23%. The two-thirds rule determines whether a mixed supply of materials and labour is treated as goods or services for VAT.

Is the two-thirds VAT rule relevant to my electrical business?

Yes. If the materials cost more than two-thirds of the total charge for a job, the entire supply may be treated as a goods supply for VAT — affecting which rate applies. Revenue's guidance on the two-thirds rule is relevant whenever you supply and install significant materials as part of your service.