Accountants for plumbers and heating engineers
If you keep stock on the van, stay on the Gas Safe Register for gas work and fit boilers for builders as well as households, each of those has its own tax or VAT rule. We sort the tax on all of it.
ACCA qualified accountants with over 20 years in practice
Gas Safe and the law
In homes and workplaces such as shops and restaurants, work on gas fittings has to be done by a Gas Safe registered engineer who is qualified for it, and it is illegal for anyone else to do it.
Gas Safe Register also covers signing off your own gas and heating installs under building regulations. Staying registered is a cost of doing gas work at all, and subscriptions are on HMRC's list of allowable expenses.
Costs plumbers and heating engineers can usually claim
From HMRC's rules on allowable expenses. Anything you also use privately counts only for its business share.
Van stock
Fittings, pipe and parts you carry for jobs are stock, which is an allowable cost.
Gas Safe registration
A subscription your gas work depends on.
Flue gas analysers and test kit
Equipment you buy and keep for the business goes through capital allowances on traditional accounting.
Your van
Capital allowances on the van itself, or the flat mileage rate of 55p a mile for the first 10,000 business miles.
Training and assessments
Business training is an allowable cost.
CIS, VAT and the reverse charge on heating work
Installing heating and water systems is construction work, so when a builder or contractor pays you for it, CIS comes off: 20% if you are registered, 30% if not.
Heating installs are also inside the domestic reverse charge. Fitting a boiler for a VAT registered builder who reports the job under CIS usually means no VAT on your invoice; the builder accounts for it.
A household that is not VAT registered sits outside the reverse charge, so if you are VAT registered you charge VAT on those jobs in the normal way.
More for plumbers and heating engineers
Plumbers and heating engineers near you
We work with plumbers and heating engineers across North West London, all from your phone.
The tax rules on this page come from GOV.UK and HMRC guidance. Last checked .
Questions plumbers and heating engineers ask us
Can I claim the parts I keep on the van?
Yes. Parts and materials you buy for jobs are stock, and stock is an allowable cost. We count what is left on the van at the year end so the figure is right.
Is my Gas Safe registration a business cost?
Yes. You cannot legally do gas work without it, and subscriptions your business needs are allowable.
I fit boilers for a builder. Do I charge VAT?
If you are both VAT registered and the job is reported under CIS, usually not: the reverse charge applies and the builder accounts for the VAT.
Does CIS apply to plumbing and heating work?
Yes, when a contractor pays you for it. Installing heating and water systems is construction work under the scheme.
Can I claim my flue gas analyser?
Yes. Test equipment you buy and keep for the business is claimed through capital allowances on traditional accounting.
Plumbers and heating engineers, get a quote
Tell us about your work and we will send you a quote. Or book a free call to ask about CIS, VAT or your van first.