Tax Guide for Self-Employed Bricklayers

Bricklaying is construction work that falls under the Construction Industry Scheme (CIS). If you work as a subcontractor, your contractor deducts 20% from your payments and sends it to HMRC. At the end of the tax year, you file Self Assessment — and the expenses you claim often mean a significant refund.

With day rates of £200–£350, self-employed bricklayers earn well — but the physical nature of the work means higher spending on PPE, tools that wear out fast, and van costs hauling heavy materials between sites.

What You Can Claim

Expense	Examples	Typical Annual Cost
Tools & equipment	Brick trowels, pointing trowels, spirit levels, bolsters, club hammers	£300–£1,000
Larger equipment	Cement mixer purchase or hire, mortar boards, brick saws	£200–£600
PPE & workwear	Steel-toe boots, knee pads, hard hat, hi-vis, heavy-duty gloves, dust mask	£250–£500
Vehicle costs	Van fuel, insurance, MOT, servicing, road tax	£4,000–£6,000
Materials & consumables	Line and pins, mortar colouring, sundry items not supplied by contractor	£200–£800
Insurance	Public liability, tool cover	£100–£300
Training & certifications	CSCS card renewal, NVQ assessment fees, first aid course	£100–£500
Phone & apps	Mobile contract (business portion), job management apps	£150–£300
Accounting fees	Tax return preparation, bookkeeping	£150–£400

Vehicle Costs

Bricklayers rarely work without a van — you're carrying trowels, levels, mixers, and sometimes bags of sand. Most use their van 80–90% for business. You can claim either the simplified mileage rate (45p/mile for the first 10,000, then 25p) or actual costs (fuel, insurance, MOT, repairs). At 12,000 business miles, the mileage method gives you around £5,000. Once you pick a method for a vehicle, you generally stick with it.

Certifications That Count

CSCS Blue Skilled Worker card — needed for site access. Requires NVQ Level 2 in Trowel Occupations plus the CITB HS&E test (~£58 combined, valid 5 years)
NVQ Level 2/3 in Bricklaying — on-site assessment fees to get or upgrade your card are deductible (~£550–£900)
First Aid at Work / Manual Handling — deductible when required by your contractor for site access (~£50–£200)
Federation of Master Builders membership — deductible as a professional subscription

HMRC Flat Rate Alternative

HMRC allows a £60/year flat rate deduction for tools and specialist clothing instead of claiming actual costs. For most bricklayers, PPE and tool replacement alone exceed this — claim real figures with receipts.

Expenses You Can't Claim

Commuting to a regular site — travel to the same location for over 24 months isn't deductible. Travel between different sites and short-term jobs is
Everyday clothing — jeans and hoodies don't qualify even if you only wear them on site. Only specialist PPE counts (steel-toe boots, hard hat, knee pads)
Your original bricklaying qualification — your initial NVQ or City & Guilds isn't deductible. Only renewals, upgrades, and CPD courses count
Fines and penalties — parking tickets, PCNs, late filing penalties
Food and drink — unless you're working away from your normal area overnight

Example: How Much Tax Does a Bricklayer Pay?

James works as a self-employed bricklayer through CIS. Here's his 2025/26 tax year:

Item	Amount
CIS income (gross)	£40,000
CIS deducted (20%)	£8,000
Allowable expenses	£7,600
Taxable profit	£32,400
Income Tax (after £12,570 personal allowance)	£3,966
Class 2 NI (£3.50/week × 52)	£182
Class 4 NI (6% on £12,570–£50,270)	£1,190
Total tax + NI due	£5,338
CIS already deducted	£8,000
Refund due	£2,662

Without claiming expenses, his tax + NI would be £7,314 and his refund just £686. Expenses save James £1,976. You can claim back your CIS deductions through your Self Assessment return.

Record Keeping Tips

Photograph builders' merchant receipts — Travis Perkins, Jewson, and local supplier receipts fade fast on thermal paper. Snap them on your phone the same day
Log every site and journey — note the site address and mileage each day. Bricklayers often move between sites mid-week, so a daily log prevents gaps
Save your CIS payment statements — you need these to reclaim the 20% deduction. Chase your contractor for missing ones before January
Record cement mixer and equipment purchases separately — larger items may qualify for capital allowances. Note whether each is a purchase or hire
Track PPE replacement dates — knee pads, boots, and gloves wear out faster in bricklaying than most trades. A replacement log supports your claim if HMRC queries amounts

Key Deadlines

Deadline	What
5 April	Tax year ends — finalise your income and expense records
31 January	File Self Assessment and pay any tax owed (or receive your refund)
31 July	Second payment on account (if applicable)

If this is your first year, register for Self Assessment by 5 October after the tax year ends.

VAT Threshold

With day rates of £200–£350, experienced bricklayers on steady work can approach the £90,000 VAT threshold (2025/26). At £300/day for 48 weeks, that's £72,000 — add material supply and you could be close. Monitor your rolling 12-month turnover, which is based on income, not profit.

This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax rules change frequently. Always verify current requirements on GOV.UK or consult a qualified accountant for your specific situation.

Official Sources

Expenses if you're self-employed — GOV.UK
Construction Industry Scheme — GOV.UK
Simplified expenses for vehicles — GOV.UK
Self-employed National Insurance rates — GOV.UK
Check if you need to register for VAT — GOV.UK