Free Tradesmen Tax Resource

Tradesmen Expenses Checklist

A practical checklist for Irish tradesmen, contractors and subcontractors who want to organise their business expenses, protect their records and avoid overlooking legitimate costs.

View the Checklist Ask Paddy About Your Expenses

What expenses can a tradesman claim?

An expense will generally need to be incurred for the purpose of your trade or business. If an item is used for both business and personal reasons, the private portion should be identified and treated carefully.

Use this checklist to organise your paperwork and prepare for a conversation with your accountant. Whether a particular expense is allowable will depend on its purpose and your circumstances.

Your working checklist

Business expenses to review with your accountant

Tick the items that apply to your work and gather the relevant invoices, receipts, bank records and supporting information.

Tools and Equipment

  • Hand tools and power tools
  • Toolboxes, storage and workbenches
  • Ladders, scaffolding and access equipment
  • Testing and measuring equipment
  • Repairs and servicing of business tools
  • Replacement parts and consumable supplies
  • Equipment hire for particular jobs

Vehicles and Business Travel

  • Qualifying business mileage or vehicle costs
  • Commercial van running costs
  • Fuel used for qualifying business journeys
  • Vehicle insurance and motor tax
  • Repairs, servicing and tyres
  • Tolls and qualifying business parking
  • Van leasing or finance costs where applicable

Materials and Job Costs

  • Building and construction materials
  • Electrical, plumbing or trade supplies
  • Fixings, fittings and job consumables
  • Waste collection and disposal costs
  • Plant, machinery or equipment hire
  • Delivery and collection charges
  • Site-specific materials purchased for customers

Subcontractors and Staff

  • Payments to subcontractors
  • Employee wages and employer payroll costs
  • Recruitment and job-advertising costs
  • Relevant Contracts Tax records
  • Payroll software and processing costs
  • Staff safety equipment and uniforms
  • Qualifying employee training costs

Insurance, Safety and Training

  • Public liability insurance
  • Employers’ liability insurance
  • Professional indemnity insurance where required
  • Protective clothing and safety footwear
  • Helmets, gloves and personal protective equipment
  • Safe Pass and qualifying trade training
  • Trade licences, certifications and memberships

Office and Professional Costs

  • Accountancy and bookkeeping fees
  • Legal and professional advice
  • Business phone and internet costs
  • Invoicing, estimating and accounting software
  • Stationery, printing and postage
  • Advertising, website and signage costs
  • Bank charges and business payment fees

Expenses that need particular care

Paying for something from your business account does not automatically make it an allowable business expense. Its actual purpose, personal use and supporting evidence must be considered.

  • Normal travel between your home and regular place of work may be treated as private commuting.
  • Everyday clothing is not generally allowable simply because you wear it while working.
  • Protective clothing and genuine work uniforms may be treated differently from ordinary clothing.
  • Personal meals and private travel should not automatically be treated as business expenses.
  • Mixed business and personal costs should not automatically be claimed in full.
  • Expensive tools, vehicles and equipment may be treated as capital expenditure rather than ordinary day-to-day expenses.

Keep evidence for every claim

Keep clear records showing what was purchased, how much was paid and how it relates to your trade. Irish businesses are generally required to retain relevant supporting business records for six years.

  • Supplier invoices and purchase receipts
  • Business bank and card statements
  • Customer quotations and invoices
  • Vehicle and business-travel records
  • RCT and subcontractor documentation
  • Notes explaining mixed-use expenses

Not sure what your trade can claim?

Gahan Accountants helps Irish tradesmen and contractors organise their records, understand their expenses and stay on top of tax, VAT, RCT and Revenue obligations.

Book a Tradesmen Tax Consultation Explore the Tradesmen Hub

This checklist provides general information only and does not constitute individual tax advice. The tax treatment of an expense depends on your circumstances, business structure, use of the item and the purpose for which the cost was incurred.