Tool and equipment hire

Yes

Hiring tools or equipment for a job is a direct business expense, fully deductible in the tax year you pay it. No capital allowances needed. It is not a purchase.

Common questions

Can I claim the cost of hiring a cement mixer for a job?

Yes. Plant and equipment hire is a revenue expense. Keep the hire invoice and match it to the job.

Watch out for

Long-term hire agreements where you own the item at the end (hire purchase) are treated as a purchase for tax purposes, not hire.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed

Last verified: July 2026 · Tax year 2026/27

Related expenses

Tools and equipment

Track equipment costs in TrameStart free

This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.

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