✅ 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.