Audience: Plumbers, apprentices, subcontractors and plumbing business owners in Australia.
Scope note: This guide is broad by design. Employees should focus on unreimbursed work expenses, while sole traders can also claim normal business operating costs.
Intro
Plumbers usually have a solid mix of deductible expenses: tools, safety gear, licensing, vehicle use between jobs, phone costs and training that relates to current work. Where people get caught is claiming ordinary clothing, personal travel or mixed-use costs without a record that shows the business or work percentage.
Common deductions
- Work tools and equipment such as pipe cutters, inspection tools, wrenches, testing devices and other items you buy yourself for work.
- Repairs and maintenance for tools you own.
- Protective items including boots, gloves, eye protection and other safety gear used because of the plumbing work environment.
- Licence renewals, union fees and professional memberships related to your current work.
- Phone and internet costs used for job calls, supplier contact, dispatch, photos and quoting.
Industry-specific deductions
- Drain camera hire or specialist equipment costs if you pay them yourself as part of the job.
- Travel between separate job sites, to suppliers or to an alternative workplace when the ATO rules allow it.
- Emergency call-out admin, booking software and invoicing costs for subcontractors and business owners.
- Training and compliance costs that maintain or upgrade your existing plumbing skills or licences.
Hidden deductions
- Laundry for eligible protective clothing.
- Tolls and parking tied to deductible work travel.
- Bookkeeping, accounting and tax agent fees if you run your own plumbing business.
- Home-based admin costs if you genuinely use part of your home for scheduling and paperwork.
What you can’t claim
- Normal home-to-work trips in most situations.
- Everyday clothing like plain pants and shirts.
- Private use of a ute, phone or internet service.
- Tools or gear your employer supplied or reimbursed.
- Training that only helps you move into a new occupation rather than your current plumbing work.
Tips to maximise your return
- If you use a vehicle for mixed purposes, keep a logbook or another reliable record instead of guessing later.
- Separate small tools, larger equipment and vehicle costs in your bookkeeping so you can review claims quickly.
- Store licence renewal and training records together because these are easy to miss at tax time.
- If you are a sole trader, reconcile platform, EFTPOS and bank deposits regularly so your income records stay clean too.
FAQ
Can plumbers claim tool purchases?
Usually yes, if the tools are used to earn your plumbing income and you paid for them yourself. Larger assets may need to be deducted over time.
Can I claim my ute for plumbing work?
You may be able to claim the work-related or business-use portion, but not private travel. The way you claim depends on your circumstances and records.
Can apprentices claim work expenses too?
Yes, apprentices can claim eligible unreimbursed work expenses if they paid for them and keep records.
Primary sources
- ATO building and construction employees guide: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/a-d/building-and-construction-employees-income-and-work-related-deductions
- ATO expenses for a car you own or lease: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease
- ATO tools and equipment to perform your work: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/tools-computers-and-items-you-use-for-work/tools-and-equipment-to-perform-your-work
- ATO clothing, laundry and dry-cleaning expenses: https://www.ato.gov.au/clothing
General information only. Reviewed against ATO guidance accessed on 20 March 2026.
Related guides
If you want to compare similar claim categories, these guides are a useful next step: