While general CIS refund advice applies to all construction workers, specialists in different trades face unique tax situations that can significantly impact their refund amounts. As Luton’s dedicated construction accountants, we’ve compiled this specialist guide to help tradespeople in specific sectors maximise their CIS tax recovery.

Trade-Specific CIS Refund Opportunities

Electricians’ CIS Tax Recovery

Electricians have unique claimable expenses that can boost their CIS refund:

• Specialist testing equipment certification and calibration
• Regular tool renewal due to safety requirements
• Continuous professional development to maintain qualifications
• Insurance premiums specific to electrical work
• Vehicle modifications for transporting sensitive equipment

Many electricians miss out on claiming these trade-specific costs when submitting their CIS refund applications to HMRC.

Plumbers and Gas Engineers

When claiming CIS refunds, plumbers should focus on:

• Gas Safe registration fees and renewal costs
• Specialist insurance for water and gas work
• Emergency callout expenses including unsociable hours
• Water board certification and training
• Higher material costs often not fully accounted for on CIS statements

Our Luton team has helped plumbing specialists secure CIS refunds averaging £3,200-£4,100 per tax year by identifying these trade-specific deductions.

Bricklayers and Stonemasons

These trades can claim unique expenses when recovering CIS tax:

• Specialist hand tools with frequent replacement needs
• Protective clothing with higher wear rates
• Scaffolding and platform hire for personal use
• Specialist cleaning materials for tools and equipment
• Higher laundry costs due to material residues

Painters and Decorators

When submitting CIS refund claims, consider these often-overlooked expenses:

• Specialist brushes and applicators beyond basic equipment
• Clothing replacement due to paint damage
• Vehicle cleaning costs related to material transport
• Storage space for materials and equipment
• Sample costs for client approval processes

How Material Costs Affect Your CIS Refund Claim

Different trades have vastly different material costs that impact CIS refunds:

High-Material Trades

Trades like carpentry, plumbing and electrical work often have substantial material costs that contractors don’t always fully recognise on CIS statements. When claiming your CIS refund, ensure you’re tracking:

• Materials purchased directly rather than through contractors
• Wastage and allowances not credited on job sheets
• Special order items requiring deposits or pre-payment
• Cross-job materials used across multiple sites

Low-Material Trades

For trades like plastering or labouring where material costs are lower:

• Focus on tool maintenance rather than material purchases
• Claim appropriate vehicle costs for site travel
• Document small consumables that add up significantly
• Track site-specific equipment needed for different jobs

Seasonal Factors in Trade-Specific CIS Refunds

Different trades face distinct seasonal challenges affecting CIS refunds:

Weather-Dependent Trades

Roofers, landscapers, and external painters should consider:

• Seasonal income fluctuations when timing CIS refund claims
• Equipment storage costs during off-seasons
• Additional weather protection expenses for tools and materials
• Training and certification during quieter periods

Year-Round Trades

Electricians, plumbers and internal specialists should focus on:

• Consistent expense tracking across busier and quieter periods
• Emergency equipment costs for out-of-hours work
• Continuous professional development throughout the year
• Regular vehicle maintenance for constant use

Working Arrangements: Impact on Your HMRC CIS Refund

Fixed-Site Specialists

Some trades primarily work on single sites for extended periods:

• Commuting vs. business travel distinctions are critical
• On-site storage solutions may be claimable
• Relationship with main contractor affects CIS deduction accuracy
• Site-specific equipment needs differ from multi-site workers

Multi-Site Tradespeople

For those working across numerous locations:

• Mileage tracking becomes essential for maximising CIS refunds
• Inter-site travel time may affect expense patterns
• Tool transportation creates additional wear and costs
• Administrative burden increases with multiple CIS statements