Tax Guide for Self-Employed Plasterers
What expenses can a self-employed plasterer claim? CIS deductions, tools, van costs, materials and more — with a worked tax calculation and refund example.
Tax Essentials
- CIS Status
- Yes — 20% deduction
- Typical Income
- £30,000–£45,000
- HMRC Flat Rate
- £60/year (tools & clothing)
- VAT Threshold Risk
- Low risk
- Key Certifications
- CSCS card (Blue Skilled Worker or Gold Advanced Craft) · NVQ Level 2/3 in Plastering (Solid)
Plastering is construction work that falls under the Construction Industry Scheme (CIS). If you work as a self-employed plasterer, 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.
Plasterers go through materials fast — bags of multi-finish, bonding, PVA, beading — and tools like trowels and hawks take a beating. Those costs add up, and every one is deductible.
What You Can Claim
| Expense | Examples | Typical Annual Cost |
|---|---|---|
| Tools & equipment | Finishing trowels (Marshalltown, Refina), hawks, bucket trowels, gauging trowels | £200–£600 |
| Larger equipment | Forced-action mixer (Belle Minimix), plastering stilts, feather edges, darby | £200–£500 |
| PPE & workwear | Steel-toe boots, overalls, FFP3 dust masks, safety goggles, knee pads | £200–£400 |
| Vehicle costs | Van fuel, insurance, MOT, servicing, road tax | £4,000–£6,000 |
| Materials & consumables | Plaster, bonding, PVA, beading, scrim tape, mesh (not supplied by contractor) | £300–£1,500 |
| 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
Most plasterers need a van for mixing gear, stilts, and bags of plaster. You can claim either the simplified mileage rate (45p per mile for the first 10,000, then 25p) or actual costs (fuel, insurance, MOT, repairs). At 10,000 business miles, the mileage method gives you £4,500. 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 Plastering plus the CITB HS&E test (~£58 combined, valid 5 years)
- NVQ Level 2/3 in Plastering (Solid) — on-site assessment fees to get or upgrade your card are deductible (~£800–£1,500)
- First Aid at Work — deductible if required for site access (~£100–£200)
- Asbestos Awareness — deductible and increasingly required on refurbishment sites (~£25–£50)
HMRC Flat Rate Alternative
HMRC allows a £60/year flat rate deduction for tools and specialist clothing instead of claiming actual costs. For most plasterers, trowel replacements and dust masks alone exceed 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 sites and short-term jobs is
- Everyday clothing — joggers and trainers don't qualify even if you only wear them on site. Only specialist PPE counts (overalls, steel-toe boots, dust masks)
- Your original plastering qualification — your initial NVQ or college course to become a plasterer 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 Plasterer Pay?
Tom works as a self-employed plasterer through CIS. Here's his 2025/26 tax year:
| Item | Amount |
|---|---|
| CIS income (gross) | £36,000 |
| CIS deducted (20%) | £7,200 |
| Allowable expenses | £6,800 |
| Taxable profit | £29,200 |
| Income Tax (after £12,570 personal allowance) | £3,326 |
| Class 2 NI (£3.50/week × 52) | £182 |
| Class 4 NI (6% on £12,570–£50,270) | £998 |
| Total tax + NI due | £4,506 |
| CIS already deducted | £7,200 |
| Refund due | £2,694 |
Without claiming expenses, his tax + NI would be £6,274 and his refund just £926. Expenses save Tom £1,768. You can claim back your CIS deductions through your Self Assessment return.
Record Keeping Tips
- Photograph merchant receipts immediately — receipts for plaster, bonding, and PVA from builders' merchants fade on thermal paper. Snap them the day you buy
- Log every site and journey — note the site address and mileage each day. Plasterers often do two or three small jobs in a week across different locations
- Save your CIS payment statements — you need these to reclaim the 20% deduction. Chase your contractor for missing ones before January
- Track material costs carefully — if you supply your own plaster and consumables, these can be a large deduction. Keep a running total per job
- Record equipment purchases separately — a forced-action mixer or set of stilts is a bigger purchase. Keep the invoice and note whether it's bought or hired
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.
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