Audience: Roofers, roofing subcontractors and building workers in Australia.
Scope note: This guide covers both employees and sole traders. Employees must watch commuting and reimbursement rules, while sole traders claim business-use expenses.
Intro
Roofers often spend money on tools, safety gear, travel between sites, licences and phone use. Many of these costs can be deductible if you paid for them yourself and they directly relate to earning your income. The biggest mistakes are usually claiming normal trips from home to work, claiming ordinary clothes, or forgetting to split private use from work use.
Common deductions
- Tools and equipment you buy and use for roofing work, such as drills, nail guns, ladders, harnesses and testing gear, subject to the ATO asset rules.
- Repairs, maintenance and insurance for work tools you own.
- Protective clothing and protective items such as steel-cap boots, high-vis gear, gloves, safety glasses and sun protection used because of the work environment.
- Union fees, licence renewals and trade subscriptions related to your current work.
- Phone and internet costs for quotes, scheduling, supplier communication and site coordination, to the work-related extent.
Industry-specific deductions
- Roof access equipment and fall-protection gear used specifically for roof work.
- Consumables used on jobs, such as sealants, fixings and small items you provide yourself as a sole trader or unreimbursed worker.
- Training that maintains or improves your existing roofing or construction skills.
- Vehicle travel between job sites, to alternative workplaces or for supply pickups when it fits the ATO rules.
Hidden deductions
- Laundry costs for protective clothing if the items qualify under the ATO clothing rules.
- Parking, tolls and other on-the-job travel costs linked to deductible work travel.
- Admin costs for quoting, invoicing and bookkeeping if you operate as a subcontractor.
- Business-use home office costs for paperwork and scheduling if you run your own small operation.
What you can’t claim
- Normal trips between home and your usual workplace in most cases.
- Ordinary clothes such as jeans, shorts or plain shirts, even if you only wear them for work.
- Any expense your employer reimbursed.
- Private phone use or private vehicle travel.
- Training that is only for getting a new job or changing careers.
Tips to maximise your return
- Keep separate records for vehicle travel between sites because that is where many tradie claims fall apart.
- Photograph tool receipts as soon as you buy them and note whether you use the item privately.
- If you carry bulky tools, make sure the situation actually meets the ATO conditions before claiming home-to-work travel.
- Use one bookkeeping system for fuel, tolls, phone use and equipment so you are not rebuilding the year from memory.
FAQ
Can roofers claim steel-cap boots and safety gear?
Usually yes, if the items are protective and you paid for them yourself. Ordinary clothing is treated differently.
Can I claim travel from home to the job site?
Usually no for normal commuting. Some exceptions apply, such as certain bulky tool situations or travel to an alternative workplace, but the rules are narrow.
Can sole trader roofers claim quoting and admin costs?
Yes, business expenses connected to earning income, including admin and bookkeeping costs, are commonly deductible for sole traders.
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 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 cars, transport and travel: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel
- 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: