Painter & Decorator

Brush up on Irish tax essentials for self-employed decorators.

Allowable Expenses

• Paint & Decorating Materials — Emulsion, gloss, primer, filler, and wallpaper used on jobs — deductible as cost of goods.
• Tools & Equipment — Brushes, rollers, spray equipment, and scaffolding hire.
• Vehicle Costs — Van running costs for transporting equipment and materials.
• PPE & Workwear — Overalls, safety goggles, dust masks, and protective footwear.
• Insurance — Public liability insurance — most clients require it before work begins.
• Training — Safe Pass certification, working at height training, and asbestos awareness courses.

Tax Tips

• Safe Pass is required on Irish construction sites — the course fee is a fully deductible professional certification cost.
• Revenue's RCT applies when painting on construction contracts — register on ROS to receive the 20% rate rather than 35%.
• Materials recharged to clients are income and a cost of sale — account for both sides correctly.
• VAT on building services in Ireland varies — painting on new builds may be zero-rated, while renovation work is 13.5%.

Frequently Asked Questions

Does RCT apply to painters and decorators in Ireland?

RCT applies when you work as a subcontractor on construction sites in Ireland. For private domestic clients (homeowners), RCT does not apply. Check with each principal contractor whether they operate the RCT system on their projects.

What is the SafePass card and is it deductible?

SafePass is a health and safety training card required for anyone working on construction sites in Ireland. The card costs and associated training are deductible professional compliance costs.

Are materials recharged to clients taxable?

Yes. Materials purchased and recharged to clients are income (the recharge) and an expense (the purchase cost). Declare the recharge as income and the purchase as a deductible cost of goods sold.

Do I need to register for RCT if I only paint for private homeowners in Ireland?

No. RCT applies only when you work as a subcontractor under a principal contractor on a qualifying construction contract. Work for private domestic homeowners is reported as standard self-employment income — no RCT registration is required for that work.