Tax Guide for Self-Employed Roofers
What expenses can a self-employed roofer claim? CIS deductions, scaffolding hire, materials, safety gear — with a worked tax calculation and refund example.
Tax Essentials
- CIS Status
- Yes — 20% deduction
- Typical Income
- £35,000–£50,000
- HMRC Flat Rate
- £60/year (tools & clothing)
- VAT Threshold Risk
- Monitor turnover
- Industry Body
- NFRC
- Key Certifications
- CSCS card (Blue Skilled Worker or Gold Advanced Craft) · NVQ Level 2 in Roofing Occupations
Roofing is construction work that falls under the Construction Industry Scheme (CIS). If you work as a self-employed roofer, 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.
Roofers face higher costs than many trades — scaffolding hire, specialist safety equipment, and weather-exposed materials push expenses up. All of those costs are deductible.
What You Can Claim
| Expense | Examples | Typical Annual Cost |
|---|---|---|
| Tools & equipment | Slate rippers, slate cutters, roofing hammers (Roughneck, Estwing), nail guns, chalk lines | £300–£800 |
| Scaffolding & access | Scaffold tower hire, roof ladders, crawling boards, access equipment | £1,000–£4,000 |
| Safety equipment | Harnesses, fall-arrest systems, lanyards, anchor points | £200–£500 |
| PPE & workwear | Safety boots, hard hat, hi-vis, knee pads, waterproofs | £200–£400 |
| Vehicle costs | Van fuel, insurance, MOT, servicing, road tax | £4,000–£6,000 |
| Materials & consumables | Roofing felt, tiles, lead flashing, sealants, battens, nails (not supplied by contractor) | £300–£1,500 |
| Insurance | Public liability, tool cover, personal accident | £300–£600 |
| Training & certifications | CSCS card renewal, NVQ assessment fees, first aid, IPAF/PASMA | £100–£500 |
| Phone & apps | Mobile contract (business portion), job management apps | £150–£300 |
| Accounting fees | Tax return preparation, bookkeeping | £150–£400 |
Scaffolding Hire: A Big Deduction
Scaffolding is often a roofer's largest single expense. Typical hire costs run £600–£1,000/week for a residential job. It's fully deductible — keep every hire invoice.
Certifications That Count
- CSCS Blue Skilled Worker card — needed for site access. Requires NVQ Level 2 in Roofing Occupations plus the Work at Height HS&E test (~£50 combined, valid 5 years)
- NVQ Level 2 in Roofing — on-site assessment fees are deductible (~£595–£995)
- IPAF/PASMA training — powered access and mobile tower training, deductible when required by contractors (~£200–£400)
HMRC Flat Rate Alternative
HMRC allows a £60/year flat rate deduction for tools and specialist clothing instead of claiming actual costs. For roofers, harnesses and safety gear 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 jobs is
- Everyday clothing — waterproof jackets you wear off-site don't count. Only specialist PPE qualifies (harnesses, hard hats, safety boots)
- Your original roofing qualification — your initial NVQ isn't deductible. Only renewals 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 Roofer Pay?
Dan works as a self-employed roofer through CIS. Here's his 2025/26 tax year:
| Item | Amount |
|---|---|
| CIS income (gross) | £42,000 |
| CIS deducted (20%) | £8,400 |
| Allowable expenses | £8,200 |
| Taxable profit | £33,800 |
| Income Tax (after £12,570 personal allowance) | £4,246 |
| Class 2 NI (£3.50/week × 52) | £182 |
| Class 4 NI (6% on £12,570–£50,270) | £1,274 |
| Total tax + NI due | £5,702 |
| CIS already deducted | £8,400 |
| Refund due | £2,698 |
Without claiming expenses, his refund would be just £566. Expenses save Dan £2,132. You can claim back your CIS deductions through your Self Assessment return.
Record Keeping Tips
- Save scaffolding hire invoices — these are large, easy-to-prove deductions. Keep every invoice with the job address and hire dates
- Photograph merchant receipts — receipts for tiles, felt, lead, and fixings from builders' merchants fade on thermal paper. Snap them on your phone the same day
- Log every site and journey — note the site address and mileage each day. Roofers often work one site per week, so the log is simpler than many trades
- Save your CIS payment statements — you need these to reclaim the 20% deduction. Chase your contractor for missing ones before January
- Record safety equipment purchases — harnesses, lanyards, and fall-arrest gear have replacement dates. A log of when you bought each item supports your claim
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 £180–£250, experienced roofers working steadily can approach the £90,000 VAT threshold (2025/26). At £220/day for 48 weeks, that's over £52,000 from labour — add materials supply and scaffolding pass-through charges and your turnover climbs. Monitor your rolling 12-month total, 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