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A self-employed gardener or landscaper can claim mowers, strimmers and other kit, fuel for machinery, plants and turf for jobs, tip fees, waste carrier fees, protective gear and van costs. For 2026-27, everyday clothes and private use cannot be claimed.
Most garden work is outside the Construction Industry Scheme (CIS), but some landscaping is not, and that changes how you are paid. This page covers both. The general guide for tradespeople covers the basics. Everything here follows GOV.UK and HMRC's manuals as checked on 16 October 2026.
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What a gardener or landscaper can and cannot claim
| Cost | Usually allowable? | Notes |
|---|---|---|
| Mowers, strimmers, hedge trimmers, leaf blowers, chainsaws | Yes | On the cash basis, claimed when you buy them |
| Spades, shears, rakes, wheelbarrows, a trailer for kit | Yes | Equipment kept for the business |
| Petrol, two-stroke oil, cutting line, blades, servicing for machinery | Yes | Running and repair costs of equipment |
| Plants, turf, compost, bark, gravel, slabs supplied on jobs | Yes | Materials bought for jobs |
| Green waste tip fees and skip hire | Yes | A cost of the job |
| Waste carrier registration | Yes | A cost of running the business |
| Safety boots, gloves, ear defenders, visors, chainsaw trousers | Yes | Protective clothing and equipment |
| Fleeces, shorts, everyday jackets | No | Everyday clothing, even if kept for work |
| Public liability insurance | Yes | Any insurance policy for the business |
| Training for your current work, such as a chainsaw course | Yes | Skills used in your business |
| Van running costs | Split | Business share, or a flat mileage rate |
| Shed or garage at home used for the business | Split | Only a reasonable business share, worked out by a reasonable method |
| Mobile phone | Split | Business share only |
| Plants or kit for your own garden | No | Goods bought for private use |
Kit and machinery. The cash basis is now the standard way for sole traders to keep their books. Under it, GOV.UK says items you buy and keep for the business, other than cars, are claimed as allowable expenses. A new mower comes off your profit in the year you pay for it. Under traditional accounting, it goes through capital allowances. See our page on claiming tools.
Waste. If your business transports waste, you must register as a waste carrier. In England, GOV.UK says registration is usually free if you only carry waste you produce yourself; otherwise it costs £191.02, and an upper tier registration is renewed every 3 years for £130.25. Check with the Environment Agency which tier applies to you.
Travel. A round of customers' gardens is the kind of itinerant work HMRC's manual has in mind. It allows travel between home and a series of temporary workplaces when your base is at home, and quotes a judge's example of a chimney sweep going from house to house. Keep a log of the addresses you visit.
Which garden and landscaping work CIS covers
CIS only applies when you are paid by a contractor, such as a builder or developer. Private householders are not contractors, so a homeowner pays you in full whatever the job. For work done for a contractor, HMRC's CIS manual draws these lines:
| Work for a contractor | Under CIS? |
|---|---|
| Routine garden maintenance, mowing, hedge cutting | No |
| Tree surgery not part of a construction project | No |
| Landscaping a new housing or industrial estate as a finishing operation | Yes |
| Turf laying as part of a wider construction project | Yes |
| Tree felling as part of site clearance | Yes |
| Building walls, drives and patios, even as routine landscaping | Yes |
| Fencing with posts set in concrete, or any fencing within a wider construction project such as a new estate | Yes |
| Light fencing with posts driven into the ground, as a one-off job | No |
If one contract mixes work inside and outside the scheme, CIS 340 says all payments under that contract come within CIS. So a patio added to a maintenance contract for a developer can bring the whole contract in.
What this means for you
Take a gardener in 2026-27 who drives 9,000 business miles at the flat rate of 55p a mile, which is £4,950, and spends £1,200 on a new mower, £560 on a hedge trimmer and strimmer, £420 on fuel and oil for the kit and £640 on green waste tip fees. That is £7,770 of expenses.
If the gardener lives outside Scotland and their profit sits between £12,570 and £50,270 both before and after these costs, that is £1,554 less Income Tax at 20% and £466.20 less Class 4 National Insurance at 6%, £2,020.20 in all. This is an example only. With very low costs, the £1,000 trading allowance may give more, but you cannot use it and claim expenses too.
Steps to claim your gardening expenses
- Keep receipts for kit, fuel, plants and tip fees, as photos or emails.
- Log business miles with the addresses you visit, and pick mileage or actual van costs.
- Note which jobs are for contractors and whether they include walls, patios, drives or concrete-set fencing.
- On contractor jobs under CIS, show materials separately on your invoice so they are taken off before the deduction.
- Keep plants and kit for your own garden out of the business records.
The free MTD check shows when Making Tax Digital starts for you, and the trades section has more guides for gardeners and landscapers.
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More for landscapers and gardeners: what CIS covers, the costs you can claim and when Making Tax Digital starts.
Questions people ask
Can a gardener claim a lawnmower as an expense?
Yes. Under the cash basis, the default for sole traders, equipment you buy and keep for the business, such as mowers, strimmers and hedge trimmers, is claimed as an allowable expense in the year you pay for it.
Can I claim the petrol for my mower and strimmer?
Yes. Fuel and oil for garden machinery is a running cost of the business. It is separate from van fuel, which you only claim if you use actual van costs rather than the flat mileage rate.
Does CIS apply to garden maintenance?
No. HMRC's CIS manual excludes routine gardening, landscaping and tree surgery that is not part of a wider construction project. Building walls, drives and patios is construction work, though, and comes under CIS when done for a contractor.
Is my waste carrier registration an allowable expense?
Yes, it is a cost of running the business. In England, registration is usually free if you only carry waste you produce yourself; otherwise it costs £191.02.
Can I claim travel between my customers' gardens?
Usually, yes. HMRC's manual allows travel from home to a series of temporary places of work for a trader whose base is at home, quoting a judge's example of a chimney sweep going from house to house.
Sources
- Expenses if you're self-employed (GOV.UK, full guide)
- Simplified expenses if you're self-employed: Vehicles (GOV.UK)
- Cash basis (GOV.UK)
- BIM37620: Travel costs to and between sites (HMRC Business Income Manual)
- Register or renew as a waste carrier, broker or dealer in England (GOV.UK)
- CISR14200: Landscaping (HMRC Construction Industry Scheme Reform Manual)
- CISR14140: Fencing (HMRC Construction Industry Scheme Reform Manual)
- Construction Industry Scheme: a guide for contractors and subcontractors, CIS 340 (GOV.UK)
- Self-employed National Insurance rates (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
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