Can I Claim Tools If I Also Use Them Personally? (2026)

Who this page is for: Workers and tradies who own tools used for both paid work and private jobs around home.

What this page answers: Answer a mixed-use tools query that supports the tradies cluster and the existing tools answer page.

Parent support page: How to Claim Tax Deductions in Australia (2026 Guide)

Scope note: The main issue is not whether the tool was useful for work at some point, but how much of its use was genuinely work-related.

Last reviewed: 25 March 2026

Trust note: This answer page is educational only and checked against official ATO guidance or closely related ATO topic pages.

Direct answer

Yes, you may be able to claim tools even if you also use them personally, but usually only the work-related share. You generally cannot claim the private portion, and higher-cost tools may need to be claimed over time rather than all at once.

Good records matter because mixed-use claims are one of the easiest places to overstate a deduction.

You usually need to have paid the cost yourself.
The expense should relate directly to earning income or running the business.
Only the work-related or business-use share is usually claimable for mixed-use items.
Records matter just as much as the expense itself.

Related live page: How to Claim Tax Deductions in Australia (2026 Guide).

Short explanation

This is a classic apportionment question. If the same drill, grinder, clippers or camera is used for paid work and private jobs, the claim needs to be reduced to a fair work-related percentage rather than treated as fully deductible.

The work-use percentage should be based on something reasonable, such as a usage diary, job records or another method you can explain later. Repairs, insurance and accessories can also need the same private-versus-work split.

Key rules

Claim only the work-related share of the tool, repairs, insurance or related costs.
Keep receipts plus a reasonable record showing how you worked out the work-use percentage.
The treatment can change when the tool costs more than $300 or forms part of a larger set.
Do not claim the part of the cost that relates to private jobs or home use.
You cannot claim tools someone else supplied or reimbursed.

Common mistakes

Claiming the full tool cost just because the item is essential for work.
Using a rough guess for work use with no diary, job sheet or other record behind it.
Ignoring the fact that repairs and accessory costs may also need apportionment.
Forgetting that sets and higher-cost items can be treated differently.

Frequently asked questions

What if I only use the tool privately a few times?

You still need to reduce the claim to the work-related share if there is private use, even if the private use is smaller.

Does the rule change if the tool cost more than $300?

Often yes, because higher-cost tools may need a different deduction treatment rather than a simple immediate claim.

Can I claim the repair cost too?

Possibly, but only for the work-related share of the repair if the tool is mixed use.

Internal links and next steps

Use these if you want a related occupation page, a broader support guide or a cluster page.

Related live guides

Support pages

Browse this cluster

Tradies category

More related guides

If you want a closer occupation match or a narrower claim question, these are the best next steps.

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Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Last reviewed: 25 March 2026

How this page is framed: This page is written in plain English, anchored to official ATO guidance and designed as educational information only.

Methodology: See the Editorial Policy and Review Methodology pages for how the site handles source checking and updates.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.