What expenses can a self-employed gardener or landscaper claim?

What expenses can a self-employed gardener or landscaper claim? 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. 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. 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. 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. Read the full answer, with every source, at rightotax.co.uk.