Accountants for plasterers and dry liners
Some weeks you are on a labour only price, others you supply and fix. That split changes how much CIS comes off and which VAT flat rate fits, so we keep a close eye on it and set your invoices out to match.
ACCA qualified accountants with over 20 years in practice
Labour only or supply and fix
Plastering, rendering and dry lining are building work, so CIS applies when a contractor pays you.
Labour only
The contractor takes 20% of the whole invoice, less VAT, if you are registered for CIS.
Supply and fix
Plasterboard, plaster, beads and metal stud you paid for come off the invoice before the rate is applied, so the deduction falls on the labour part only.
Getting the balance back
Whatever was taken over the year counts towards your bill on the tax return, and any extra comes back as a CIS tax refund.
What plasterers usually claim
Business costs only; anything used privately as well is claimed for its business share.
Materials
Board, bags of plaster and fixings you buy for jobs.
Mixers, stilts and lasers
Equipment you keep for the business goes through capital allowances on traditional accounting.
Overalls
Clothing that protects your everyday clothes while you work, such as overalls, if worn only for work.
Training
Courses that refresh skills for the business, such as a new render system.
Getting to jobs
Van costs, or 55p a mile for the first 10,000 business miles.
Which VAT flat rate fits a plasterer
On the Flat Rate Scheme, labour only building work uses 14.5% when materials are under 10% of turnover, and general building work uses 9.5%. A plasterer moving between labour only and supply and fix can cross that line, so we check the mix every year.
Work for a VAT registered contractor under CIS usually falls under the reverse charge instead. And where you install wall insulation in a home, that part is zero rated until 31/3/2027.
More for plasterers
Plasterers we help nearby
From Southall to Watford, plasterers and dry liners send us photos of their statements and receipts.
The tax rules on this page come from GOV.UK and HMRC guidance. Last checked .
Questions plasterers ask us
Why did the contractor take CIS off my materials?
Materials you paid for should come off before the deduction. If they are not shown on your invoice, the contractor may estimate them, so set them out clearly.
Is dry lining covered by CIS?
Yes. It is building work, which CIS covers when a contractor pays you.
Can I claim my overalls?
Yes, if they protect your everyday clothes and you wear them only for work. Ordinary clothes cannot be claimed.
14.5% or 9.5% on the Flat Rate Scheme?
14.5% for labour only work where materials are under 10% of turnover, 9.5% for general building work. It depends on how much you supply.
Plasterers, send us the paperwork
Tell us how much of your work is labour only, and we will send you a quote.