Public liability insurance premiums are fully deductible as a business expense for sole traders. This is one of the clearest costs you can claim in the trades. HMRC has no ambiguity here.
Common questions
Can I claim public liability insurance as a plumber/electrician/builder?
Yes, in full. Trade insurance is a wholly business expense.
Watch out for
—Combined policies that include personal cover (e.g. personal accident) should have only the business portion claimed if a split is identifiable.