On this page
In short
- Tools you had to buy for work and were not repaid for are claimable, either at full cost or at your trade's flat rate.
- Full cost needs evidence: tool account statements, receipts or bank statements.
- Mechanics, electricians, plumbers, hairdressers and chefs are the usual claimants.
- 4 years in one claim.
Tools claims by trade: mechanic tax rebate, electricians, plumbers, construction on PAYE, hairdressers.
Two ways to claim
Flat rate
A fixed annual amount for your trade, for example £120 for mechanics. No evidence needed. Right for small annual spend.
Actual cost
The full amount spent on tools that are necessary for the job and last less than two years, or capital allowances for larger items. Right when you spend hundreds a year.
What evidence works
- Tool account statements from Snap-on, Mac or similar
- Supplier order history
- Bank or card statements showing the retailer
- Receipts, but they are not essential
What does not count
- Tools your employer provided or reimbursed
- Anything with significant personal use
Worked example
A vehicle technician's statements show £1,800 a year. Relief £1,800, tax back £360 a year at 20%, £1,440 over 4 years before fee. On the flat rate instead he would get £24 a year.
Questions
My employer gives a tool allowance.
You can claim the amount you spent above the allowance.
I am self-employed.
Tools go through your tax return as a business expense. For CIS subcontractors see CIS tax rebates.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
Am I owed a tax rebate? The PAYE guide
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