Can I claim tools?

For UK sole traders. Checked against gov.uk on 4 July 2026.

Yes.

Durable tools, their repair, and hired kit are all claimable.

Tools and equipment for the trade are allowable: drills, saws, levels, socket sets, breakers, and the hire of plant and tools. Repairs to tools and equipment count too.

Under cash basis, which most sole traders use, a tool purchase is simply an expense when you pay for it. Materials you use up doing the job, like timber, paint or cable, are also claimable, just under cost of goods rather than equipment.

Quick answers

Are hired tools claimable?
Yes. Hire of plant and tools is an allowable expense, alongside the purchase and repair of your own equipment.

Is there a limit on tool purchases?
Under cash basis a tool purchase is an expense when paid. Very large equipment decisions can interact with other rules, which is a good moment for an accountant.

Compliance first.Every figure checked verbatim against gov.uk, with the date on the page

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Sources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return) and HMRC's Business Income Manual (BIM35000). Checked on 4 July 2026.