Tax Guide for Self-Employed Painters & Decorators

Painting and decorating is construction work that falls under the Construction Industry Scheme (CIS) when you work for a contractor on commercial or new-build projects. If you work as a self-employed painter under CIS, 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.

Many painters also work directly for domestic clients outside CIS. Either way, the expenses you can claim are the same — paint, brushes, dust sheets, and van costs all add up quickly.

What You Can Claim

Expense	Examples	Typical Annual Cost
Tools & equipment	Brushes (Purdy, Hamilton), rollers, paint trays, scrapers, filling knives, caulking guns	£300–£800
Access equipment	Step ladders, extension ladders, scaffold tower hire	£200–£600
PPE & workwear	Overalls, dust masks, safety goggles, gloves, knee pads	£150–£350
Vehicle costs	Van fuel, insurance, MOT, servicing, road tax	£4,000–£6,000
Materials & consumables	Paint, primer (Zinsser), filler, sandpaper, dust sheets, masking tape (Frog Tape), solvents	£500–£2,500
Insurance	Public liability, tool cover	£80–£300
Training & certifications	CSCS card renewal, NVQ assessment fees, first aid course	£100–£500
Phone & apps	Mobile contract (business portion), job management or quoting apps	£150–£300
Professional memberships	Painting and Decorating Association (PDA)	£180–£250
Accounting fees	Tax return preparation, bookkeeping	£150–£400

Vehicle Costs — Two Methods

Painters carry ladders, dust sheets, and tins of paint — a van is essential, typically used 70–90% for business. You can claim either:

Simplified mileage rate: 45p per mile for the first 10,000 miles, then 25p. Just log every journey with date, destination, and mileage.

Actual costs: Track every receipt — fuel, insurance, MOT, repairs. Claim only the business percentage. Once you choose a method for a vehicle, you generally stick with it.

Materials: When You Supply Paint

Many painters quote "labour and materials" — paint, primer, filler, and sundries are all deductible. A busy painter supplying Dulux Trade or Johnstone's can easily spend £1,500–£2,500/year on materials alone.

Certifications That Count

CSCS Blue Skilled Worker card — requires NVQ Level 2 in Painting and Decorating plus the CITB HS&E test (~£58 combined, valid 5 years)
NVQ Level 2/3 in Painting and Decorating — on-site assessment fees are deductible (~£775–£1,050)
First Aid at Work — deductible if required for site access (~£100–£200)
PDA membership — deductible as a professional subscription (~£180+VAT/year)

HMRC Flat Rate Alternative

HMRC allows a £60/year flat rate deduction for tools and specialist clothing instead of claiming actual costs. For painters, brushes, rollers, and overalls alone cost more than this — claim the 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 jobs and customers is
Everyday clothing — jeans and T-shirts don't qualify even if you only wear them for work. Only overalls, dust masks, and specialist PPE count
Your original painting qualification — your initial NVQ or college course 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 Painter & Decorator Pay?

Sarah works as a self-employed painter through CIS. Here's her 2025/26 tax year:

Item	Amount
CIS income (gross)	£38,000
CIS deducted (20%)	£7,600
Allowable expenses	£7,200
Taxable profit	£30,800
Income Tax (after £12,570 personal allowance)	£3,646
Class 2 NI (£3.50/week × 52)	£182
Class 4 NI (6% on £12,570–£50,270)	£1,094
Total tax + NI due	£4,922
CIS already deducted	£7,600
Refund due	£2,678

Without claiming expenses, her tax + NI would be £6,794 and her refund just £806. Expenses save Sarah £1,872. You can claim back your CIS deductions through your Self Assessment return.

Record Keeping Tips

Save paint supplier receipts — Dulux Trade Centre, Johnstone's decorating centres, and builders' merchants all issue thermal receipts that fade. Photograph them the same day
Separate material costs by job — if you quote "labour and materials", tracking costs per job makes your expense claims clearer and easier to justify
Log every journey between jobs — painters often visit two or three different properties in a day. Note the address and mileage for each
Save your CIS payment statements — you need these to reclaim the 20% deduction. Chase your contractor for missing ones before January
Keep scaffold tower hire invoices — exterior work often requires hired access equipment. These are fully deductible but easy to lose in a pile of job paperwork

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

Painters quoting labour and materials can approach the £90,000 VAT threshold (2025/26) faster than expected. At £250/day for 48 weeks, that's £60,000 from labour alone — add materials passed through to clients and your turnover climbs fast. Monitor your rolling 12-month total, which is based on turnover, 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