Construction Workers' Tax Relief: Claiming for Tools, Uniform and PPE

Published 25 January 2026

Boots wear out, hi-vis gets trashed and tools break, and on most sites a good deal of that comes out of the worker's own pocket. HMRC gives tax relief on all three, through three separate routes: a flat rate allowance for maintaining work clothing, an actual-cost claim for tools, and mileage relief for travel to temporary sites. This article sets out what each one is worth in 2026/27 and which of them you can stack.

The Flat Rate Allowance for Construction Workers

There is no single construction rate, which is where most claims go wrong. HMRC's Building heading has four figures, and the job title decides which one applies:

Joiners and carpenters: £140 a year
All other building workers, which covers brickies, plasterers, roofers, groundworkers and site supervisors: £120
Cement works, roofing felt and asphalt labourers: £80
Labourers and navvies: £60

Related trades sit under their own headings. Pipe fitters and plumbers are on £120 under Heating. Electrical and electricity supply workers are on £120, or £60 if laundry is the only cost. Constructional engineering pays £140 to fitters, welders, erectors, platers, riggers, riveters and scaffolders, £100 to other workers and £80 to banksmen, labourers, shop-helpers and slewers. The full table is at GOV.UK.

No receipts are needed for a flat rate claim. One catch: you need to be on PAYE. Self-employed workers and CIS subcontractors claim their expenses differently, through Self Assessment.

Tax savings: a basic rate taxpayer claiming the £140 joiners and carpenters rate saves £28 a year, or £112 across four backdated years. A higher rate taxpayer saves £56 a year, or £224. On the £120 rate for other building workers the same figures are £24 and £96 at the basic rate, and £48 and £192 at the higher rate. A scaffolder on the £140 constructional engineering rate is on the same numbers as a joiner.

Claiming for Tools and Equipment

This is where it gets really interesting. On top of the flat rate for clothing, you can separately claim for tools and equipment you've bought for work and not been reimbursed for. Hammers, screwdrivers, chisels and tape measures are all claimable. Power tools like drills, circular saws, angle grinders? Claimable. Levels, plumb lines, laser measures, toolboxes, tool bags? All of it.

The difference from the flat rate claim is that tools need receipts. You're claiming the actual amount you spent. Drop £300 on tools in a year and you'll save £60 as a basic rate taxpayer, £120 if you're higher rate. That adds up fast. One thing to watch: if a single tool or piece of kit costs over £2,500, it may need to go through as a capital allowance rather than a straightforward expense, which is a slightly different process.

Personal Protective Equipment (PPE)

Your employer is legally required to provide PPE under the Personal Protective Equipment at Work Regulations. In theory. In practice, loads of construction workers end up buying their own replacements, especially boots and gloves that get destroyed in weeks. If you're paying for your own PPE, every penny is tax-deductible. We're talking hard hats, hi-vis jackets, steel-toed boots, safety goggles, ear defenders, dust masks, respirators, work gloves and knee pads.

If your employer genuinely provides everything and you never spend a penny on PPE yourself, then no, you can't claim because there's no expense. In practice most people on site buy replacement bits regularly. Those replacement costs are fully claimable.

How to Make Your Claim

Two routes. For the flat rate only, go online through your HMRC Personal Tax Account or fill in form P87. Dead simple, no receipts. If you're also claiming for tools on top of the flat rate, you'll need more detail. Total claim under £2,500? Still use form P87. Over £2,500? You'll need to do it through a Self Assessment tax return.

Online is fastest. Sign in at GOV.UK, find the employment expenses section, pick your categories. You can claim for this tax year and up to four previous ones. If you've been in construction for years and never claimed, there could be a decent lump sum waiting for you.

CIS Workers and Tax Relief

Loads of people in construction are on CIS, where the contractor deducts tax before paying you. If you're a CIS subcontractor treated as self-employed, you can't use the flat rate system. Instead, claim your actual expenses through your Self Assessment return, covering tools, clothing and equipment. This can actually work out better than the flat rate because there's no cap. As long as the expense is genuinely for work, you can claim it.

Things get murkier if you are on CIS but arguably employed, working under someone else's direct supervision and control. You might still be entitled to use the PAYE flat rate system. The employment vs. self-employment line in construction is famously blurry, and HMRC has specific guidance on it. If you're not sure where you stand, talk to an accountant who knows the construction industry. It's worth getting right.

Travel and Mileage

This one's a big deal for construction workers who bounce between sites. If you are working at a temporary workplace, meaning a site you expect to be at for less than 24 months, you can claim travel costs to get there. Using your own vehicle, the approved mileage allowance rate rose on 6 April 2026 from 45p to 55p a mile for the first 10,000 business miles in a tax year, the first change since 2011. Above 10,000 miles it stays at 25p. Motorcycles are 24p and bicycles 20p (GOV.UK). At 55p, 6,000 site miles in a year is £3,300 of allowance, worth £660 back at the basic rate, so for anyone travelling between sites this dwarfs the uniform allowance.

The catch: your regular commute to a permanent workplace doesn't count. If you've been going to the same site every day for over 24 months (or expect to), HMRC considers it permanent and you can't claim. The temporary vs. permanent workplace rules are genuinely confusing, so keep a record of which sites you go to and how long each assignment lasts. Your future self will thank you.

Keep records: While you do not need receipts for flat rate claims, it is good practice to keep receipts for all work-related purchases. If HMRC queries your claim or if you want to claim actual expenses above the flat rate, having organised records will make the process much smoother.

Maximising Your Total Claim

The flat rate for uniform maintenance, the actual cost of tools and mileage to temporary sites are three separate claims and they stack on one P87. A joiner on the £140 flat rate who also spends £300 a year on tools and drives 4,000 miles between sites has £2,640 of allowances in a single year, which is £528 back at the basic rate and £1,056 at the higher rate. Backdate the flat rate and the tool costs four years and the total climbs again. A flat rate claim on its own takes a few minutes through your Personal Tax Account.