Expenses2 June 2026 · 4 min read

Workwear, Tools and PPE: What Tradespeople Should Record as Business Expenses

Tradespeople spend money just to be able to turn up and do the job.

Boots. Trousers. Hi-vis. Gloves. Hard hats. Dust masks. Ear defenders. Ladders. Power tools. Hand tools. Batteries. Blades. Bits. Chargers. Tool bags.

None of it feels optional.

But when tax time comes, the records are often a mess. Some receipts are in the van. Some are in email. Some were paid from a personal card. Some were bought with other household items. Some are just gone.

That is how genuine business costs get missed.

Tools are part of the business

If you are self-employed, tools used for your trade are business assets or expenses depending on what they are, how much they cost and how your accounts are prepared.

You do not need to understand every accounting category yourself. That is what accountants are for.

But you do need to keep the records.

For each tool purchase, keep:

  • receipt or invoice
  • date bought
  • supplier
  • amount paid
  • what the tool is
  • which trade or job it relates to if useful
  • warranty information

A receipt that says total paid is better than nothing. A receipt that clearly shows what you bought is much better.

Small items still matter

A lot of tradespeople record big tool purchases but ignore the small stuff.

That is a mistake.

Blades, drill bits, sanding pads, screws, fixings, sealants, batteries, cleaning supplies and replacement parts can add up quickly.

Because they are small, they get paid for casually. A few quid here. Twenty quid there. Card payment at the merchant. Amazon order at night. Cash purchase during a job.

By the end of the year, it is real money.

If it is genuinely for the business, record it.

Workwear is where people get confused

Workwear is not always as simple as people think.

Protective clothing and uniforms are different from ordinary everyday clothing.

Steel toe cap boots, hi-vis, hard hats, safety gloves, branded uniform and PPE are much easier to justify as business-related than normal jeans, trainers or a plain jacket that could be worn anywhere.

The basic point is common sense: if the item is protective, specialist, branded as uniform, or clearly required for the job, keep the receipt and ask your accountant.

If it is ordinary clothing you could wear outside work, do not assume it is allowable just because you wore it on site.

PPE should be recorded properly

PPE is not just a tax issue. It is a professionalism issue.

Gloves, masks, goggles, helmets, ear protection, knee pads and respiratory protection all help you work safely and look serious to customers and contractors.

Keep PPE receipts like any other business cost.

This is especially important if you work on sites where safety standards are strict. If you are buying your own PPE throughout the year, those costs should not vanish from your records.

Separate personal and business purchases

The worst receipts are the mixed ones.

You buy work gloves, drill bits, milk, lunch, screenwash and dog food on the same receipt. Six months later, nobody knows what is business and what is personal.

Sometimes mixed receipts are unavoidable, but do not make it a habit.

If possible, pay for business items separately. It makes the receipt cleaner and the accounting easier.

A clean business receipt saves more time than you think.

Keep warranty and serial details

For bigger tools, the receipt is not only for tax.

It is also for warranty, insurance and proof of ownership.

If a tool fails, gets stolen or needs replacing, you want a record. Take a photo of the receipt, record the serial number if relevant, and store it somewhere you can actually find again.

The back of the van is not a filing system.

Do not rely on memory

Most tradespeople remember the big purchases.

The £700 saw. The new drill set. The laser level. The ladders.

What they forget are the dozens of small purchases that kept the work moving.

That is why the habit matters more than the amount.

Record expenses as they happen. Snap the receipt before it disappears. Put it against the right job where possible.

How Dayrates helps

Dayrates is designed to make trade admin less painful.

Instead of letting receipts pile up in the van or disappear into your camera roll, you can keep job records, invoices, quotes and receipts organised from your phone.

That means your accountant gets cleaner information and you get a better view of what the business is actually costing to run.

A trade business is not just labour in and money out. The kit matters. The records matter too.

Final word

Tools, PPE and workwear are part of the cost of being in the trades.

But HMRC, your accountant and your future self cannot work with guesses.

Keep receipts. Separate business and personal spending. Record small items as well as big ones. Treat PPE and tools like proper business costs, not random purchases.

You worked for that money.

Do not lose the expense because the receipt is under the passenger seat.


Related guides: Tools as a Tax Deduction · What Expenses Can You Claim · Van Mileage & Fuel · Public Liability Insurance

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