✅ Updated for 2025–26 tax year

Roofing is one of the most physically demanding trades — and it has some of the most valuable tax deductions available to any tradie. Height safety equipment, ropes, harnesses, scaffolding and a vehicle full of tools all add up to significant deductions when you know what to claim.

📋 In This Article

  1. →Tools and equipment
  2. →Vehicle expenses
  3. →Height safety and PPE
  4. →Licences and training
  5. →Clothing and uniforms
  6. →Insurance
  7. →FAQs

As a self-employed roofer in Australia, you can claim deductions for any expense that is directly related to earning your income. You must have spent the money yourself, not been reimbursed, and have a receipt or record to prove it.

Tools and Equipment

Every tool you buy for roofing work is deductible. Under Instant Asset Write-Off rules, many items can be written off in the year of purchase rather than depreciated — confirm the current threshold with your accountant.

  • Nail guns and pneumatic tools
  • Tile cutters and grinders
  • Roofing shovels, bars and hand tools
  • Measuring tapes, levels and chalk lines
  • Power drills and impact drivers
  • Compressors and air hoses
  • Toolbox, bags and storage systems
  • Consumables — nails, screws, sealants used in your work

Record-keeping tip: Snap every receipt immediately with Dext. It extracts the supplier, amount and date automatically and pushes it to your accounting software. The ATO can audit up to 5 years back.

Vehicle Expenses

Your vehicle is almost certainly your biggest deduction as a roofer — you carry ladders, tools, materials and safety equipment to every job. Use the logbook method for the best result.

Logbook method: Keep a 12-week ATO logbook recording every work trip. Calculate your business-use percentage (often 80–90% for roofers) and apply it to all annual vehicle costs — fuel, registration, insurance, loan interest, servicing and depreciation.

→ Read our full vehicle logbook guide for tradies

Height Safety Equipment and PPE

As a roofer working at height, you have access to safety-related deductions that most other tradies don't. All height safety equipment is deductible:

  • Safety harnesses, lanyards and fall arrest systems
  • Roof anchors and anchor installation costs
  • Safety ropes and rigging equipment
  • Hard hats and safety helmets
  • Steel-cap safety boots
  • High-visibility clothing
  • Safety glasses and ear protection
  • Knee pads and elbow pads
  • Sunscreen — for outdoor workers exposed to UV (ATO allows this)

Licences and Training

  • Roofing contractor licence fees (state licensing authority)
  • White Card renewal (Construction Induction Training)
  • Working at heights certificate — renewal
  • Elevated work platform (EWP) licence
  • First aid certificate renewal
  • Master Builders Association or HIA membership
  • Any trade-specific CPD or training courses

Clothing and Uniforms

Work shirts with your business logo, compulsory safety clothing and protective gear are all deductible. Standard everyday clothing is not — even if you only wear it for work. Laundry costs for deductible work clothing are also claimable (up to $150 without receipts).

Insurance Premiums

All business insurance is fully tax deductible for roofers:

  • Public liability insurance
  • Tools and equipment insurance
  • Income protection insurance (loss of income portion)
  • Workers compensation (if you have employees)

Not covered yet? Compare tradie insurance and get covered in 10 minutes →

Can a roofer claim scaffold hire?

Yes — the cost of hiring scaffolding for a specific job is a deductible business expense. If you purchase scaffolding, it is a depreciable asset — ask your accountant about the write-off rules.

Are sunscreen and sun protection deductible for roofers?

Yes — the ATO allows outdoor workers including roofers to claim sunscreen, sun-protective clothing and hats as a work-related expense due to occupational UV exposure.

What records do roofers need for the ATO?

Keep all receipts for tools, equipment, materials and safety gear. For vehicle claims, keep a logbook and all vehicle expense receipts. The ATO requires records for 5 years from when you lodged the relevant return.

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

## Specialty Roofing Equipment & Height Safety Deductions Roofers face unique occupational hazards that justify some of the most substantial equipment deductions available to any tradie. The ATO explicitly recognises that height safety gear isn't optional — it's a statutory requirement under workplace health and safety legislation. **Personal Protective Equipment (PPE) for roofing work qualifies for immediate deduction** because it's consumed as part of your work. This includes: - Fall arrest harnesses and lanyards (replace annually or after impact) - Safety helmets (work-rated, not general construction helmets) - Anti-slip footwear with grip ratings (typically $150–$300 per pair, replaceable annually) - High-visibility clothing designed for roofing (reflective vests, jackets) - Rope and carabiners (working life usually 12–18 months depending on UV exposure) The critical distinction: if the item is designed to protect you from injury and has a limited useful life (under 12 months of regular use), it's deductible in full in the year of purchase. If it lasts longer than 12 months, it may need to be depreciated under the capital allowances system. **Fall protection and scaffolding accessories** follow different rules. Temporary scaffolding that you own and move between jobs is typically deductible as equipment. Permanent scaffolding installed on a property is sometimes treated as a capital improvement — always document whether the client keeps it. If you're removing it after the job, it's your consumable and fully deductible. **Roof access equipment** — including roof ladders, walking boards, and roof brackets — can be claimed in the year of purchase if under $300, or depreciated if over that threshold. Most roofers find it practical to claim items under $300 immediately and batch larger purchases together. A major consideration: **weather protection equipment for your tools**. Waterproof tool bags, sealed containers, and weather covers prevent rust and deterioration on the roof. These are directly linked to tool protection and can be claimed as ancillary equipment expenses. Keep receipts for weather-sealed storage solutions — they're not glamorous, but they extend tool life and are 100% deductible. ## Vehicle Expenses & Work-Related Travel Deductions Your vehicle is likely your most valuable asset as a roofer, yet many miss substantial deduction opportunities by using simplified calculations. **The cents-per-kilometre method remains the simplest route for most roofers.** For the 2025–26 tax year, the ATO rate is **88 cents per kilometre**. This covers fuel, maintenance, insurance, registration, and depreciation in one figure. You only need to: 1. Record your opening and closing odometer readings for the tax year 2. Document your total work-related kilometres 3. Multiply by 88c This method works best if your work-related driving is straightforward — travelling to job sites within a consistent radius. If you drive 25,000 km per year for work, that's $22,000 in deductions. **However, the detailed expense method can deliver significantly higher deductions** for roofers with high-value vehicles or heavy usage. This involves tracking: - Fuel (receipts or estimate based on litres purchased) - Maintenance and repairs (log every service, replacement part, tyre change) - Insurance premiums - Registration and roadworthy certificates - Depreciation (based on purchase price and useful life) - Loan interest (if vehicle financed) You'll need to work out the **work-related percentage**. If your vehicle is used 80% for roofing work and 20% private, only 80% of expenses are deductible. Many roofers underestimate this — commuting to a morning job site counts as work travel. **Use a vehicle expense tracker or accounting software like** Xero **to automate fuel and maintenance logging.** Apps also capture GPS data to verify work-related kilometres independently — invaluable if the ATO questions your claims. **Consider the tax implication of vehicle choice.** Utes and vans under 3.5 tonnes GVW receive different depreciation treatment than luxury vehicles. A Holden Colorado or Ford Ranger will always deliver higher depreciation deductions than a dual-cab truck, yet many roofers default to standard vehicles. The depreciation difference can exceed $3,000 annually. **Specialist roofing vehicle modifications** — roof racks, magnetic signage, toolbox installations, GPS tracking systems — are deductible. These count as vehicle improvements and are depreciated separately from the vehicle itself. Keep invoices from the installer showing the cost breakdown. ### Vehicle Expense Deduction Comparison Table | **Method** | **Best For** | **Time Required** | **Typical Annual Deduction** | **ATO Audit Risk** | |---|---|---|---|---| | Cents-per-km (88c/km 2025–26) | Simple, consistent work travel | 10 mins/year | $15,000–$25,000 | Very low | | Detailed expenses | High-value vehicles, significant repairs | 2–3 hours/month | $18,000–$35,000 | Low–medium | | Hybrid approach | Most roofers | 1 hour/month | $16,000–$28,000 | Low |

💡 TIP: Roofers with multiple vehicles should run separate calculations for each. A work-only ute on the detailed method often outperforms a dual-purpose family car on the cents-per-km method. Use Tradify or similar job management software to auto-tag which vehicle was used for each job — this data supports your work-related percentage if audited.

## Frequently Asked Questions

Can I claim a vehicle deposit or loan repayments as a deduction?

No. Vehicle deposits are not deductible — you're purchasing an asset, not incurring a work expense. However, the loan interest portion of your repayments is deductible (not the principal). If you're paying $600/month and $150 is interest, only that $150 is claimable. Your accountant or bank statement can confirm the split. Alternatively, use the cents-per-km or detailed depreciation method instead — both account for the vehicle's cost without needing to track loan repayments separately.

Yes — but only if your home isn't a fixed place of work. For roofers, home-to-first-job is deductible because you're travelling to a customer's site, not to an office. However, if you have a permanent workshop or office at home where you spend part of each day, travel from that location to your first job becomes non-deductible (it's considered commuting). The distinction matters. Most roofers' home is not a fixed workplace, so home-to-site travel counts.

What's the difference between depreciation and the cents-per-km method?

The cents-per-km method is a simplified flat rate — you multiply kilometres by 88c and that's your deduction. No tracking depreciation, no calculating useful life. Depreciation is part of the detailed expense method, where you calculate how much your vehicle loses in value each year and claim that loss as a deduction. For a $60,000 ute used 80% for work over five years, depreciation might be $8,000/year. The detailed method is more complex but often larger for newer vehicles. Most roofers stick with cents-per-km for simplicity.