Does CIS apply to travel expenses and mileage?

Does CIS apply to travel expenses and mileage? Yes. As of October 2026, mileage, travel fuel, hotels and subsistence that a contractor pays you count as part of your Construction Industry Scheme (CIS) pay, so 20% (or 30%) is deducted from them like labour. Yes. HMRC's CIS guide says travelling expenses, including fuel, and subsistence paid to you or on your behalf are part of the gross payment the deduction is worked out on. A mileage allowance is a travel payment, so 20% is taken from it if you are registered. Only fuel used on the job, such as diesel for a mixer you run. GOV.UK tells contractors to take off fuel the subcontractor paid for, except fuel for travelling, so fuel for getting to and from site stays in the amount that is taxed. If it is part of what the contract says you are paid, it is still part of your gross payment and CIS is worked out on it. HMRC's manual says there is no deduction only where the contractor provides the room free and does not pass any of the cost on to you, and then you cannot claim it either. Read the full answer, with every source, at rightotax.co.uk.