Painter & Decorator Tax UK 2026/27: Materials, Van Costs and What You Keep
Self-employed painters and decorators have relatively simple tax affairs, but getting materials, van costs and equipment right on a £28,000-£40,000 turnover makes a real difference to take-home pay.
Worked Example: £32,000 Turnover, Own Van and Kit
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Self-employed tax calculatorGross income: £32,000
Deductible expenses:
| Item | Cost |
|---|---|
| Materials (paint, brushes, filler, dust sheets) | £4,800 |
| Van running costs (fuel, insurance, servicing) | £3,600 |
| Airless sprayer, ladders (AIA — full deduction) | £1,400 |
| Public liability insurance | £220 |
| Advertising and website | £300 |
| Accountancy | £280 |
| Total expenses | £10,600 |
Taxable profit: £32,000 − £10,600 = £21,400
Income tax: (£21,400 − £12,570) × 20% = £1,766
Class 4 NI: (£21,400 − £12,570) × 6% = £530
Take-home: £32,000 − £10,600 − £1,766 − £530 = £19,104
Materials vs Equipment: Getting the Split Right
| Type | Examples | Tax treatment |
|---|---|---|
| Consumable materials | Paint, filler, sandpaper, dust sheets, masking tape | Fully deducted as a normal business expense in the year bought/used |
| Capital equipment | Airless sprayer, extension ladders, scaffold tower, power washer | Claimed via capital allowances (Annual Investment Allowance — 100% in year of purchase, up to the £1m AIA limit) |
| Van | Purchase or business proportion of a mixed-use van | Capital allowances (AIA) for purchase; running costs deducted annually |
The Construction Industry Scheme (CIS)
If you take on subcontractors to help with larger decorating contracts, you may need to register as a CIS contractor, deducting tax from subcontractor payments (20% if they're registered with HMRC under CIS, 30% if not) and filing monthly returns. This is separate from — and in addition to — your own Self Assessment tax return as a sole trader, and getting it wrong can lead to penalties, so register promptly if you start regularly engaging subcontractors.
CIS guide for contractors and subcontractorsDeductible Expenses Checklist
- Paint, materials and consumables used on jobs
- Van purchase (via AIA) or lease, fuel, insurance, servicing, MOT
- Ladders, sprayers, scaffold towers, power tools (via AIA)
- Public liability insurance
- Protective clothing/overalls specific to the trade
- Advertising, website, business cards
- Accountancy and bookkeeping software or fees
- Mobile phone (business proportion)
Registering and Filing
Register for Self Assessment once gross income exceeds £1,000 in a tax year. Keep a simple system of job-by-job income records and expense receipts throughout the year, and file your Self Assessment return online by 31 January following the end of the tax year, paying any Income Tax and Class 4 NI owed by the same date.
Frequently asked questions
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