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.

Tax Essentials

Item	Bricklayer Detail
CIS applicable	Yes
CIS deduction rate	20% registered, 30% unregistered
Typical income range	£35,000–£50,000
HMRC flat rate expense	£60/year (tools & specialist clothing)
VAT threshold relevant	Yes — £90,000 (2025/26)
Key deadline	31 January (Self Assessment)

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 in 2025/26, rising to 55p/25p from 6 April 2026 for the 2026/27 tax year) or actual costs (fuel, insurance, MOT, repairs). At 12,000 business miles in 2025/26 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 (profits above £6,845 SPT)	£0
Class 4 NI (6% on £12,570–£50,270)	£1,190
Total tax + NI due	£5,156
CIS already deducted	£8,000
Refund due	£2,844

Class 2 NI is £0 because James's profits are above the £6,845 Small Profits Threshold for 2025/26 — Class 2 is now only payable as a voluntary £3.50/week contribution if profits fall below that level. Without claiming expenses his tax + NI would be £7,132 and his refund just £868. 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. Once registered, the domestic reverse charge usually applies to labour for VAT-registered contractors.

Frequently Asked Questions

How much tax does a self-employed bricklayer pay?

A bricklayer earning £40,000 gross with £7,600 in allowable expenses pays around £3,966 in Income Tax plus £1,190 in Class 4 National Insurance for the 2025/26 tax year. Class 2 NI is £0 since profits sit above the £6,845 Small Profits Threshold. If your contractor has already deducted £8,000 under CIS, you'd be due a refund of around £2,844 after filing Self Assessment — most of which lands within a couple of weeks for clean returns.

Can I claim my CSCS card and NVQ Trowel Trades training as expenses?

Yes. CSCS Blue Skilled Worker card renewal (around £58 including the CITB HS&E test, valid 5 years) is deductible because it's effectively required for site access. NVQ Level 2/3 upgrade assessments in Trowel Occupations (£550–£900) qualify too, as do CPD courses like Manual Handling and First Aid at Work. Your original bricklaying qualification isn't deductible — only renewals, upgrades and CPD.

Can I claim my trowels, levels, and cement mixer?

Yes. Brick trowels, pointing trowels, spirit levels, bolsters, club hammers and line pins are all fully deductible — claim the actual cost rather than the £60 HMRC flat rate. A cement mixer purchase or scaffold hire counts too: bigger-ticket items (over around £300) usually go through capital allowances using the Annual Investment Allowance, while short-term hire is a straight expense.

Do bricklayers charge VAT on labour-only work?

Only if your turnover exceeds £90,000 in any rolling 12 months (the 2025/26 threshold). At £300/day for 48 weeks you're already at £72,000, so monitor turnover monthly. Once VAT-registered, the CIS reverse charge usually applies — you don't add VAT on labour invoices to other VAT-registered contractors; they account for it instead.

How do I claim back CIS deductions as a bricklayer?

You reclaim them through your Self Assessment return. Total up your gross CIS income and the 20% your contractors deducted using your monthly CIS payment statements, then HMRC offsets that against your Income Tax and Class 4 NI. Anything left is refunded — typically within 2 weeks for clean claims filed outside the January peak.

Related Guides

• How CIS works for subcontractors — registration, deduction rates and the basics
• Allowable expenses for CIS subcontractors — full list of what you can and can't claim
• Claiming back CIS deductions — step-by-step refund process
• How long does a CIS refund take? — typical HMRC timelines and common delays

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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