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A self-employed plasterer can claim plaster, board and beads, tools such as trowels, mixers and stilts, protective gear, van costs and insurance. For 2026-27, everyday clothes, fines and private use cannot be claimed.
The rule behind every line below is the same: a cost counts if it is for your plastering business, and only the business part counts if it is shared with your private life. This page covers what is specific to plastering. The general guide for tradespeople covers the basics, and everything here follows GOV.UK as checked on 16 October 2026.
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What a plasterer can and cannot claim
| Cost | Usually allowable? | Notes |
|---|---|---|
| Multi-finish, bonding, render, plasterboard, beads, scrim tape, PVA | Yes | Materials you buy for jobs |
| Dust sheets, mixing buckets, sanding pads | Yes | Used up on jobs |
| Trowels, hawks, spot boards, mixing paddles and drills | Yes | On the cash basis, claimed when you buy them |
| Stilts, hop-ups and work platforms | Yes | Equipment kept for the business |
| Spray or rendering machine | Yes | Cash basis: an expense. Traditional accounting: capital allowances |
| Skip hire and tip fees for job waste | Yes | A cost of the job |
| Dust masks, goggles, gloves, safety boots | Yes | Protective clothing and equipment |
| Overalls worn only for work | Yes | Including the cost of cleaning them |
| Jeans, T-shirts, a hoodie or trainers worn on site | No | Everyday clothing, even if kept for work |
| Public liability and tool insurance | Yes | Any insurance policy for the business |
| Van running costs | Split | Business share only, or a flat mileage rate |
| Mobile phone | Split | Business calls and data only |
| Training to update your current skills | Yes | For example a course on new plaster systems |
| Training to start a different business | No | GOV.UK excludes training to start a new business |
| Parking fines on a job | No | Fines and penalty charges are excluded |
| The cost of having your tax return prepared | No | GOV.UK excludes it |
Tools and kit. 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. So a new mixing drill or set of stilts comes off your profit in the year you pay for it. If you have chosen traditional accounting, you claim capital allowances on kit you keep instead. Our page on claiming tools goes into more detail.
Clothing. Plastering is hard on clothes, but HMRC's Business Income Manual is clear that clothing which could form part of an everyday wardrobe is not allowable, even if you only ever wear it at work. Protective clothing and overalls are different. The work clothes and PPE guide has more examples.
How CIS treats your materials
Plastering is construction work, so when you work for a builder or other contractor under the Construction Industry Scheme (CIS), they take 20% from your pay if you are registered, or 30% if you are not. GOV.UK says the contractor starts with your gross invoice and takes off VAT and materials you paid for directly before working out the deduction. The deduction is not an expense. It is an advance payment of your tax and National Insurance, which HMRC takes off your bill when you send your tax return. If more was taken than you owe, before you join Making Tax Digital you claim it back through your Self Assessment tax return. Once you are in Making Tax Digital, HMRC adds your CIS deductions to your tax return, and any refund is requested separately through HMRC online services.
Example: you invoice a builder £2,850, made up of £2,400 labour and £450 of plaster and beads you bought. The 20% is worked out on £2,400, so £480 is deducted and you are paid £2,370. If the £450 were not taken off first, the deduction would be £570. Keep the receipts, because the contractor can ask for evidence. Our guide on whether CIS applies to materials has more.
If you plaster for a homeowner directly, CIS does not apply. The CIS 340 guide says private householders are not contractors under the scheme.
What this means for you
Here is an example for a plasterer in 2026-27 who keeps receipts: £6,200 of plaster and board, £850 of replacement tools, £180 of protective gear, £320 of insurance, £240 of business phone use, and 7,500 business miles in the van at the 2026-27 flat rate of 55p a mile, which is £4,125. That is £11,915 of expenses.
If the plasterer lives outside Scotland and their profit sits between £12,570 and £50,270 both before and after these costs, that saves £2,383 of Income Tax at 20% and £714.90 of Class 4 National Insurance at 6%, £3,097.90 in all. This is an example only; your figures will differ.
Steps to claim your plastering expenses
- Keep every receipt from the merchant, the hire shop and the tip, as a photo or email.
- Ask merchants for invoices in your business name, so materials are easy to match to jobs.
- Show materials separately on every invoice to a contractor, and keep the receipts behind them.
- Choose flat-rate mileage or actual van costs, and keep a log of business miles either way.
- Work out the business share of your phone and anything else you also use privately.
- Check your CIS statements against your invoices each month, and record the deductions separately from your costs.
Making Tax Digital (MTD) for Income Tax starts on 6 April 2027 if your self-employed and property income before costs was over £30,000 in 2025-26, and your expenses then go into quarterly updates. The free MTD check shows your date, and the trades section has more guides for plasterers and other trades.
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More for plasterers: what CIS covers, the costs you can claim and when Making Tax Digital starts.
Questions people ask
Can a plasterer claim the cost of plaster and plasterboard?
Yes. Materials you buy for jobs, such as plaster, board, beads and scrim, are allowable expenses. If you work under CIS, showing them separately on your invoice also means the contractor takes them off before working out the deduction.
Can I claim my stilts, mixing drill and trowels?
Yes. Under the cash basis, the default for sole traders, tools and equipment you buy and keep for the business are claimed as allowable expenses in the year you pay for them.
Can I claim the clothes I get covered in plaster?
Only protective clothing, such as safety boots, and overalls you use only for work. Ordinary clothes such as jeans, T-shirts or a hoodie are not allowable, even if you only wear them on site.
Is a spray plastering course an allowable expense?
Usually, yes. GOV.UK allows training that improves the skills you already use in your business or keeps you up to date with your industry. A course to start a different kind of business is not allowable.
Does CIS apply when I plaster for a homeowner?
No. Private householders are not contractors under CIS, so a homeowner pays you in full. CIS applies when you work for a builder or other contractor.
Sources
- Expenses if you're self-employed (GOV.UK, full guide)
- Simplified expenses if you're self-employed: Vehicles (GOV.UK)
- BIM37910: Clothing (HMRC Business Income Manual)
- Check if the cost of training could be an allowable business expense (GOV.UK)
- What you must do as a CIS contractor: Make deductions and pay subcontractors (GOV.UK)
- Construction Industry Scheme: a guide for contractors and subcontractors, CIS 340 (GOV.UK)
- Cash basis (GOV.UK)
- BIM37007: Wholly and exclusively, overview (HMRC Business Income Manual)
- Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)
- Self-employed National Insurance rates (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
- What you must do as a CIS subcontractor: Pay tax and claim back deductions (GOV.UK)
- Use Making Tax Digital for Income Tax: Submit your tax return (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.
Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
What happens next
- Use the free Making Tax Digital checker to see your own start date and deadlines.
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