Furniture Restorer Self-Employed Tax in the UK (2026/27)
How self-employed furniture restorers and antique conservators are taxed in the UK for 2026/27, covering materials, workshop equipment, VAT and collection/delivery costs.
Materials and Direct Job Costs
Veneer, timber, French polish, wax, glue, upholstery fabric, webbing and springs bought specifically for a restoration project are direct costs of sales, deducted from turnover before taxable profit is calculated. Because restoration materials can vary enormously in cost from a small repair to a full re-upholstery or re-veneering job, keeping clear job-by-job records helps track true profitability on top of getting the tax treatment right.
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Open Self-Employed Tax calculatorWorkshop Equipment and Tools
A bandsaw, spray booth, workbenches, clamping systems and other significant workshop equipment are generally treated as capital expenditure and claimed through capital allowances, such as the Annual Investment Allowance, which allows the cost to be deducted from profits in the year it's bought, up to the AIA limit. Smaller hand tools β chisels, scrapers, brushes β can often be deducted directly as an ordinary running cost of the business.
VAT on Restoration Services
Furniture restoration and repair work is a standard-rated service for VAT purposes, the same as most trade and craft services in the UK. This only becomes relevant once your taxable turnover exceeds the VAT registration threshold in any rolling 12-month period β many self-employed restorers, particularly those newer to the trade or working part-time, stay below this, but it's worth monitoring as a client base and workload builds.
VAT Calculator
Add or remove VAT from any amount. Supports 20%, 5% and 0% UK VAT rates.
Open VAT calculatorCollection, Delivery and Workshop Costs
Collecting a piece from a client's home and delivering it once restored are common parts of the job, and the associated mileage or vehicle running costs are allowable business expenses. Where you work from a rented workshop unit, the rent and running costs are typically deducted in full; a home workshop instead usually means claiming a proportion of household costs, or using HMRC's simplified flat-rate allowance for working from home.
Sole Trader Take-Home Pay Calculator 2026/27
Calculate your net take-home pay as a UK sole trader after Income Tax and Class 4 National Insurance. Compare with PAYE employment.
Open Sole Trader Pay calculatorChecklist
- Keep job-by-job records of materials bought for each restoration project
- Claim larger workshop equipment through capital allowances
- Monitor turnover against the VAT registration threshold
- Claim collection and delivery mileage, and workshop costs proportionate to whether it's rented or home-based
This article is general information, not financial or tax advice. Figures use 2026/27 UK tax, National Insurance and VAT rates.
Frequently asked questions
Can a furniture restorer claim materials like veneer, French polish and upholstery fabric against tax?
Yes β veneer, timber, French polish, wax, glue, upholstery fabric and webbing bought for specific restoration jobs are a direct cost of sales, deducted from turnover before arriving at taxable profit.
How is workshop equipment treated for tax purposes?
Larger workshop equipment β a bandsaw, spray booth, workbenches, clamping systems β is generally capital expenditure, claimed through capital allowances such as the Annual Investment Allowance, while smaller hand tools can often be deducted directly as a running cost.
Does VAT apply to furniture restoration work?
Restoration and repair services are standard-rated for VAT, the same as most other trade services, so VAT only needs to be charged once your taxable turnover exceeds the registration threshold in a rolling 12-month period.
Can collection and delivery costs be claimed against tax?
Yes β mileage or vehicle running costs for collecting a piece from a client and delivering it once restored are allowable business expenses, whether claimed through HMRC's simplified mileage rates or as actual costs, depending on which method you use for your vehicle.
Is a home workshop treated differently from a rented workshop unit for tax purposes?
Both can generate allowable expenses, but the calculation differs: a rented unit's rent and running costs are typically deducted in full as a business expense, while a home workshop usually means claiming a proportion of household costs, or using HMRC's simplified flat rate for working from home.
Try the calculators
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Sole Trader Take-Home Pay Calculator 2026/27
Calculate your net take-home pay as a UK sole trader after Income Tax and Class 4 National Insurance. Compare with PAYE employment.
VAT Calculator
Add or remove VAT from any amount. Supports 20%, 5% and 0% UK VAT rates.
Related reading
Self-Employed Acupuncturist Tax in the UK (2026/27)
How self-employed acupuncturists are taxed in the UK for 2026/27, covering VAT on medical treatments, clinic room hire, supplies, and professional body fees.
Artisan Cheesemaker Self-Employed Tax in the UK (2026/27)
How self-employed artisan cheesemakers are taxed in the UK for 2026/27, covering stock and ingredient costs, farmers' market trading, VAT on food, and equipment allowances.
Self-Employed Cobbler and Shoe Repairer Tax in the UK (2026/27)
How self-employed cobblers and shoe repairers are taxed in the UK for 2026/27, covering materials, VAT on repair services, workshop equipment allowances, and key money.