What expenses can a self-employed painter and decorator claim?

A self-employed painter and decorator can claim paint, paper, brushes, rollers, dust sheets, ladders, access towers, whites used only for work, van costs and related training. In 2026-27, each £100 claimed saves £26 in the basic rate band (outside Scotland).

Decorating runs on consumables and small kit that get used up and replaced all year, and those are the costs most often missed. Each cost must be for your decorating business, and only the business share of anything personal counts. Our guide for all tradespeople sets out the general rules. Here we deal with what is particular to painting and decorating, checked against GOV.UK and HMRC guidance on 16 October 2026.

Decorator expenses: what usually counts

Under traditional accounting, ladders, towers and sprayers go through capital allowances instead. The cash basis is the standard method for sole traders, so most decorators simply deduct the price in the year they pay.

Whites, overalls and everyday clothes

GOV.UK allows the cost of buying, cleaning or repairing clothing that protects your everyday clothes while you work, such as overalls, if you only use them for work. Decorators' whites are overalls, so they count if you keep them for work. The line is drawn at ordinary clothing. HMRC's manual, citing the Mallalieu v Drummond case, says a deduction is not available for clothes that could form part of an everyday wardrobe, even where you only ever wear them for work. A plain white T-shirt and work jeans are on the wrong side of that line. Protective items such as safety boots and respirators are allowed.

Training: what HMRC's example says

HMRC's training guidance includes a decorating example, but it is a warning. A taxi driver who takes a painting and decorating course to change career cannot claim it against the taxi business, because it is for a new business. If you already trade as a decorator, the same guidance allows training that improves skills you use, keeps you up to date with technology in your industry or helps you run the business, such as a bookkeeping course. More in our guide to claiming training courses.

Where CIS fits for decorators

HMRC's CIS 340 guide says painting and decorating is a construction operation. Whether anything is deducted depends on who pays you.

• A homeowner having their own home decorated is not a contractor, so there is no deduction.
• A builder, developer or main contractor paying you for decorating deducts CIS, usually 20% if you are registered.
• A shop, office or other business outside construction that spends under £3 million a year on construction is not a contractor, so it pays you in full.
• Cleaning the outside of a building is not usually construction work, unless it is preparation for painting and decorating.

Money a contractor holds back under CIS counts towards your tax bill. It is not one of your expenses. See does CIS apply to work for homeowners.

What this means for you

Say a decorator in 2026-27 has £40,000 of takings. Their costs are £7,500 of paint and materials, £900 on ladders and a tower, £600 on brushes, rollers and dust sheets, £150 on whites and boots, and 6,000 business miles at 55p (£3,300). That is £12,450, leaving £27,550 profit. Outside Scotland, Income Tax is £2,996 and Class 4 National Insurance £898.80. The £1,650 of kit, consumables and clothing alone saves £429 of tax and National Insurance. This is an example only.

Steps to claim your decorating expenses

1. Keep every trade counter receipt, including small top-up buys of tape, filler and rollers.
2. Note which job the paint and paper went on, and keep paint for your own home off the business account.
3. Keep receipts for ladders, towers and power tools, and for any hire.
4. Claim whites and protective gear, but leave out ordinary T-shirts and trousers.
5. Log business miles, or keep fuel and servicing bills, for your van.
6. Snap each receipt on the day and add it to your records, so the small buys are not lost before a Making Tax Digital quarterly update.

The free MTD check shows whether and when Making Tax Digital applies to you, and the trades section has more on tax for painters and decorators.