Plumber

Fix your tax affairs with this guide for self-employed plumbers in Ireland.

Allowable Expenses

• Materials & Parts — Pipes, fittings, valves, and boiler parts purchased for jobs — keep all supplier invoices.
• Van & Vehicle Costs — Van running costs including fuel, servicing, insurance, and NCT.
• Tools & Equipment — Pipe cutters, soldering equipment, pressure testing kits — claim via capital allowances at 12.5%.
• RGI or RGII Registration — Registered Gas Installer registration — required for gas work and a deductible professional cost.
• PPE & Workwear — Safety boots, overalls, gloves, and protective clothing worn for work.
• Insurance — Public liability and tools insurance — essential for sole trader tradespeople.

Tax Tips

• RGI registration is a legal requirement for gas work — the annual fee is a fully deductible professional licence cost.
• Materials recharged to clients are both income and a cost of sale — record both sides of the transaction correctly.
• Revenue's RCT (Relevant Contracts Tax) applies to subcontractors in construction — register on ROS to receive the correct deduction rate.
• Van running costs are deductible — use actual costs for vans rather than the per-km mileage rate, which only applies to cars.

Frequently Asked Questions

Does RCT (Relevant Contracts Tax) apply to plumbers in Ireland?

RCT applies if you work as a subcontractor for a principal contractor in the construction sector. The principal contractor deducts tax at 0%, 20%, or 35% depending on your RCT compliance record. Register for RCT via ROS and ensure your rate is set correctly.

Is RGII (Register of Gas Installers) registration deductible?

Yes. RGII registration is required to carry out gas installation work legally in Ireland. The annual registration fee is a professional licence cost and fully deductible.

How do I claim van costs in Ireland?

Claim actual van running costs (fuel, insurance, servicing, NCT) for a van used for business. If the van is also used privately, claim only the business proportion. Revenue's civil service mileage rates can be used as an alternative.

What RCT deduction rate applies and how do I improve it?

Revenue assigns RCT deduction rates of 0%, 20%, or 35% based on your compliance history. Filing all returns on time and paying all tax due promptly improves your rate. A 0% rate means the principal contractor deducts nothing before paying you.