Farrier Self-Employed Tax Guide 2026/27
Farriers travel between yards, carry a forge and anvil, and often serve an apprenticeship unlike most trades. How Self Assessment treats a farrier's costs in 2026/27.
Quick answer
Farriery combines a legally mandated professional registration with unusually high vehicle mileage between yards, so the two areas most worth getting right for tax purposes are the Farriers Registration Council fee (allowable) and the mileage-vs-actual-costs decision for the van or truck used to travel between clients.
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Horseshoes (ready-made and hand-forged), nails, hoof rasps, knives, buffers, pritchels, and forge fuel (gas or coal/coke) are all ordinary allowable revenue expenses. A mobile forge unit built into a van or trailer is a significant capital purchase and is normally claimed via the Annual Investment Allowance, typically allowing the full cost to be deducted from profits in the year of purchase.
Farriers Registration Council fee
Farriery is a legally regulated profession in the UK under the Farriers (Registration) Act, meaning practising without registration with the Farriers Registration Council is a criminal offence. The annual registration fee is directly necessary to trade at all, and is a standard allowable business expense.
Vehicle costs — unusually significant for this trade
Farriers typically visit several yards a day, often covering wide rural areas, so annual business mileage tends to run much higher than in many other self-employed trades. This makes the choice between the simplified mileage rate (45p/25p) and claiming a proportion of actual costs (fuel, servicing, insurance, capital allowances on the vehicle) more financially significant than for a trade with lower mileage — it's worth estimating both methods, particularly in the early years of a newly self-employed farrier's practice, since only one can be used per vehicle and it should be applied consistently.
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Open Fuel Cost calculatorApprenticeship vs self-employment
Farriers typically qualify through a four-year Approved Training Farrier apprenticeship, during which they are usually employed (often by an established farrier) rather than self-employed, so PAYE rules apply during that period rather than Self Assessment. Costs and tax treatment discussed in this guide generally apply once a qualified farrier goes self-employed after completing their apprenticeship and registering independently.
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Frequently asked questions
Is the Farriers Registration Council fee tax deductible?
Yes, the annual registration fee is a standard allowable business expense, since registration is a legal requirement to practise as a farrier at all in the UK.
Can a farrier claim for a mobile forge?
Yes, a forge unit fitted to a vehicle is a capital asset and is normally claimed through the Annual Investment Allowance, typically allowing the full cost to be deducted from profits in the year of purchase, subject to the annual limit.
Should a farrier claim mileage or actual vehicle costs?
Given how high annual mileage typically runs for farriers travelling between multiple yards, it is worth estimating both the simplified mileage rate (45p/25p) and actual running costs before choosing — only one method can be used per vehicle, applied consistently.
Are farriery apprenticeship costs tax deductible?
Generally not through Self Assessment, because most farriers are employed under PAYE during their four-year apprenticeship rather than self-employed — the expense rules in this guide typically apply once the farrier qualifies and goes self-employed.
Do farriers need public liability insurance?
It is standard practice given the physical risk of working directly with horses, and premiums are a fully allowable business expense.
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