Painter & Decorator

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

Allowable Expenses

• Paint & Decorating Materials — Emulsion, gloss, primer, filler, wallpaper, and all materials used on jobs — deductible as cost of goods.
• Tools & Equipment — Brushes, rollers, extender poles, spray equipment, scaffolding hire, and dust sheets.
• Vehicle Costs — Van insurance, servicing, fuel, and road tax for transporting equipment and materials.
• PPE & Workwear — Overalls, safety goggles, dust masks, and protective footwear used on site.
• Insurance — Public liability insurance — most domestic and commercial clients will not allow work without it.
• Training — CSCS card costs, asbestos awareness training, and working at height courses.

Tax Tips

• Materials bought for a specific job and recharged to the client are both income (the recharge) and an expense (the purchase) — account for both.
• Scaffolding hire for large exterior jobs is a deductible hire cost, not capital expenditure.
• CSCS card and health and safety training costs are fully deductible professional development expenses.
• If your combined income exceeds £90,000, register for VAT — domestic properties are zero-rated for new builds but standard-rated for repairs and decoration.

Frequently Asked Questions

Are materials I buy for jobs deductible?

Yes. Paint, primer, filler, wallpaper, and all materials used on client jobs are a cost of goods sold and fully deductible. If you recharge materials to clients, declare the recharge as income and the purchase as a deductible cost.

Do I need a CSCS card?

A CSCS (Construction Skills Certification Scheme) card is required for site access on most commercial and public sector construction projects. The card costs and any associated health and safety tests are deductible as professional compliance costs.

Does CIS apply to painting and decorating?

CIS applies when you work as a subcontractor on construction sites. For domestic private clients (householders), CIS does not apply. Check with each contractor whether they operate CIS on their sites.

Can I claim asbestos awareness training?

Yes. Asbestos awareness training (the R in Construction: Awareness category) is mandatory for trades working in older buildings and is a fully deductible CPD cost. The HSE requires this training before you work in buildings built before 2000.