What expenses can a self-employed builder claim?

What expenses can a self-employed builder claim? A self-employed builder can claim materials, subcontractors, plant, skip and scaffold hire, waste fees, tools, van costs and protective gear. In 2026-27, every £100 claimed saves £26 in the basic rate band (outside Scotland). Yes. GOV.UK lists subcontractor costs as allowable. If you pay subcontractors for construction work you must register as a CIS contractor first, and the CIS you deduct and pay to HMRC for them is part of their cost, not an extra expense. Yes. Skip, plant and scaffold hire and waste disposal for your jobs are running costs of the business. A waste carrier registration fee is a business cost too. No. HMRC's manual cites Caillebotte v Quinn, where a subcontract carpenter could not claim lunch on site because people eat to live, not to work. Meals on overnight business trips are different. Read the full answer, with every source, at rightotax.co.uk.