Can I claim clothes I only wear for work?

Not unless they are PPE or branded workwear. Everyday clothing - jeans, plain boots worn casually, a warm jacket - is not deductible even if you genuinely only wear it on site. The classic case is Mallalieu v Drummond, where a barrister lost her claim for court clothes. Put your logo on it or make it protective, and the position changes completely.

Can I claim both van costs and mileage?

No - pick one method and stick with it for that vehicle. Either claim capital allowances plus actual running costs, or claim the flat mileage rate of 45p per mile for the first 10,000 business miles and 25p after that. You cannot mix the two. Mileage is simpler; actual costs often pay more for an expensive van doing heavy miles.

Are ULEZ charges and parking deductible?

Yes - ULEZ and Clean Air Zone charges and parking costs on business journeys are allowable expenses. Fines are not: parking tickets, bus lane penalties and speeding fines are never deductible, no matter how work-related the journey was. Keep the distinction clean in your records, because lumping fines in with charges is an easy way to attract attention.

Can I claim for working from home?

Yes, if you do genuine business work at home - quoting, invoicing, ordering materials, bookkeeping. The simplest route is the flat-rate simplified expenses allowance for home working, which avoids apportioning household bills. It is modest money, but it is legitimate, takes seconds to claim, and adds up over a full tax year.

what can tradesmen claim as expenses

What Can Tradespeople Expense? (Tools, Van, ULEZ, Workwear)

By Eddie · 11 April 2026 · 5 min read

Most of what you spend to earn is deductible: tools, the van, fuel, insurance, software, even ULEZ charges. Most of what the bloke in the pub tells you is deductible isn't: everyday clothes, client pints, fines. Here's the honest list - what HMRC accepts, what it rejects, and the logo rule that decides where workwear falls.

What you can claim

✓ Tools and equipment - via the Annual Investment Allowance, or straight off income on the cash basis
✓ The van - capital allowances OR the mileage rate (45p/25p per mile), never both
✓ Fuel and running costs (if not using mileage)
✓ Insurances - public liability, tool cover, van insurance
✓ Phone - the business proportion of the bill
✓ Software subscriptions - quoting, invoicing, accounting apps
✓ Accountancy fees and trade body memberships
✓ PPE and branded workwear
✓ ULEZ/CAZ charges and parking on business journeys
✓ Simplified home-working flat rate for the quoting-and-books hours

The pub myths

"You can claim any clothes you only wear for work." You can't - see below.
"Taking a client for a pint is a business expense." Client entertaining is never deductible.
"Fines on business journeys count." Parking tickets, bus lane and speeding fines are never allowable. The ULEZ charge is; the penalty for not paying it is not.
"Driving to your usual patch is claimable." Commuting-style costs to a regular base are not business travel.

The clothing rule: why jeans fail and logos win

HMRC applies a strict test: everyday clothing is not deductible even if you only ever wear it for work, because it also serves the ordinary purpose of keeping you clothed. The famous case is Mallalieu v Drummond, where a barrister lost her claim for the dark suits she wore only in court. The same logic sinks your site jeans and plain hoodies.

What passes: PPE (hi-vis, steel toecaps, safety glasses, gloves) and branded workwear - polos, jackets and fleeces carrying your business name or logo. The branding is what flips it from clothing to advertising and uniform.

Van: mileage or actual costs?

You choose once per vehicle. The mileage method pays 45p per business mile for the first 10,000 miles, then 25p - dead simple, covers fuel, wear and depreciation in one rate. The actual costs method claims capital allowances on the purchase plus real running costs - more paperwork, often more money for a newer van doing serious miles. Whichever you pick, keep a mileage log; it's the first thing asked for in any check.

From the tools: My brother, a spark in Leeds, once handed his accountant a year of receipts that included two pairs of jeans, a North Face jacket and a round of drinks for a site manager who'd sent work his way. All three came straight back out - everyday clothes and entertaining don't fly, however work-related they feel. The fix cost him about £60: a batch of eight embroidered polos and two branded softshells, all fully deductible. Between those, his tool insurance, phone proportion, ULEZ charges from Leeds jobs into the Bradford CAZ and the home-working flat rate, his allowable expenses rose by around £900 the next year - all of it defensible line by line.

Quick answers

Can I claim clothes I only wear on site?

No - everyday clothing fails the test set in Mallalieu v Drummond even if worn solely for work. PPE and workwear branded with your logo are claimable.

Van costs and mileage - both?

One or the other per vehicle: capital allowances plus actual running costs, or the flat 45p/25p mileage rate. Never both.

ULEZ and parking?

Charges on business journeys are deductible. Fines never are - a parking ticket or bus lane penalty stays your cost, whatever the journey.

Working from home?

If you quote, invoice and do the books at home, claim the simplified home-working flat rate - small but legitimate, and no bill-splitting required.

This is general information for UK tradespeople, not tax or legal advice. Rules change - check GOV.UK or a qualified accountant for your situation.

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