What safety gear can roofers claim as a tax deduction?

Roofers can claim the full cost of safety gear purchased personally for work — steel-capped boots, hard hats, hi-visibility vests, safety harnesses, gloves, knee pads, and sun-protective clothing required for roof work are all deductible. The clothing must be protective or occupation-specific, not plain clothing suitable for everyday wear. Keep receipts for all purchases. Laundry costs for deductible work clothing are claimable at the ATO set rate per load — 50 cents per work-only load or $1 for a mixed load.

Can roofers claim working-at-heights certification costs?

Yes. Working-at-heights certification, fall protection training, and roofing licence renewal fees are deductible as professional registration and self-education costs directly connected to your current role. Keep your course invoice and completion certificate. The key rule is that the training must relate to your current role — a course to enter a completely different trade is not deductible.

How should roofers claim vehicle costs for travelling between sites?

The logbook method gives roofers the most accurate and typically highest vehicle deduction. Keep a 12-week logbook recording every trip — date, destination, purpose, and odometer readings — to establish your work-use percentage. Apply that percentage to all annual running costs including fuel, registration, insurance, servicing, and depreciation. The cents-per-kilometre method (92 cents per km) is available for up to 5,000 km per year without a logbook.

Can roofers claim tools and equipment?

Yes. Tools and equipment you purchase yourself for work are deductible. Items costing $300 or less are immediately deductible in the year of purchase. Items over $300 are depreciated over their effective life under the ATO's depreciation rules. Keep receipts showing the item description, cost, and date purchased. Tool insurance premiums on a personally held policy are also deductible.

Are CFMEU union fees deductible for roofers?

Yes. Membership fees for the CFMEU or other relevant trade unions are fully deductible with no apportionment required. Keep your annual membership statement or payment receipt. This is one of the most consistently overlooked deductions in the building trades — claim it every year.

What records should roofers collect throughout the year?

Keep receipts for all tools, safety gear, and clothing. Maintain a vehicle logbook and a laundry diary. Keep invoices for working-at-heights certification, licence renewals, and any other training fees. Keep your CFMEU or trade union membership statement. If claiming phone costs, keep a four-week usage diary. The GoTax Deduction Grabber app (deductiongrabber.com.au) lets you photograph receipts on site throughout the year so nothing is lost before tax time.

Tax Tips for Roofers

By GoTax Editorial | Reviewed by a CA ANZ Chartered Accountant | Updated 2025

If you drive a ute to roofing jobs and you're not running a vehicle logbook, you are almost certainly leaving real money behind every year. The cents-per-km method caps out at 5,000 kilometres -- worth $4,400 at the current 88 cents per kilometre rate. That sounds reasonable until you work out that most roofers driving between sites, picking up materials, and hauling gear rack up well beyond 5,000 work kilometres annually. A logbook capturing actual vehicle costs -- fuel, registration, insurance, maintenance, depreciation -- will beat cents-per-km by a significant margin for most roofers. That is before you even get to height safety equipment, sun protection, and tools.

What Roofers Can Claim

Roofing is one of the trades with the broadest legitimate deduction set. The vehicle, the tools, the PPE, the sun protection, the height safety gear, the licences -- it all stacks up. The difference between a good return and a poor one is usually records, not missing deductions.

Category	What you can claim	Condition / watch-out
Vehicle expenses	Fuel, registration, insurance, repairs, depreciation for work travel between sites and to pick up materials	Logbook method almost always beats cents-per-km for roofers -- see Five Things below
Tools & equipment	Nail guns, roofing blades, tile cutters, pry bars, lead-working tools, compressors, measuring gear	Tools under $300: immediate deduction. Tools $300+: depreciated over effective life. Buy two $280 tools in one year and claim both immediately
Height safety equipment	Safety harnesses, fall arrest systems, lanyards, anchor points you purchase yourself	Commonly overlooked -- expensive gear roofers often fund themselves; keep receipts; items over $300 depreciated
Protective clothing & laundry	Steel-capped boots, hi-vis shirts, hard hats, safety glasses, knee pads, gloves, branded workwear	ATO laundry rates: $1 per work-only load, $0.50 mixed load; diary required for claims over $150
Sun protection	Sunscreen, broad-brim hats, UV-protective sunglasses	100% deductible for outdoor workers year-round -- not just summer; keep receipts for sunscreen (it adds up)
Licences & tickets	Working at heights re-certification, construction induction (White Card renewals), scaffolding tickets	Renewal of required licences is deductible; initial driver's licence is not, even if needed for the job
Phone & internet	Work-related calls, quoting apps, job management software, supplier contacts	Keep a 4-week usage log to establish work percentage; apportion honestly
Public liability insurance	Annual premium for own public liability cover (contracting roofers)	Employed roofers do not typically carry their own PL -- this deduction applies to ABN/contracting roofers
Income protection insurance	Premiums for standalone income protection policy	Roofing is a high-risk trade -- income protection is worth having and fully deductible outside super
Training & safety courses	Heights safety refreshers, roofing-specific upskilling, trade association events	Must relate to current roofing role; general business courses without direct trade connection are borderline

Employed Roofer vs Contracting Roofer

Whether you're on someone's books or running your own ABN changes your return significantly -- not just the deductions but the whole structure of what you lodge.

Area	Employed roofer (PAYG)	Contracting roofer (ABN)
Tax return type	Standard individual tax return (PAYG)	Individual tax return with business schedule (ABN income)
Vehicle claim	Logbook or cents-per-km on personally owned vehicle	Logbook or cents-per-km if own vehicle; work ute may be a business asset with different depreciation rules
Public liability insurance	Employer holds PL -- not your deduction	Your own PL premium is fully deductible -- often $800 to $2,500 per year
GST registration	Not applicable -- you are an employee	Required if turnover exceeds $75,000 per year; quarterly BAS lodgement
Tools & equipment	Own tools deductible if employer does not provide	All trade tools are deductible business expenses; larger items go through depreciation schedule
Superannuation	Employer pays at least 11.5% -- no action required	You pay your own super -- contributions may be deductible; get advice on timing
Invoice / record keeping	Payslips and receipts for deductions only	Tax invoices for all income and expenses; separate business bank account strongly recommended

Five Things Roofers Often Miss

1. The logbook decision is worth doing the maths on. Cents-per-km gives you 88 cents for every kilometre, up to 5,000km -- maximum $4,400. Logbook gives you your actual vehicle running costs multiplied by the work-use percentage from your logbook. A roofer with a $12,000 annual vehicle cost (fuel, rego, insurance, loan repayments or depreciation, repairs) and a 70% work-use logbook gets an $8,400 deduction. That's nearly double cents-per-km. You only need to run the logbook once for 12 continuous weeks, and it stays valid for five years provided your pattern of use doesn't change substantially.

2. Height safety equipment is the most under-claimed deduction in roofing. Harnesses, fall arrest systems, lanyards, rope grabs, and anchor devices are expensive -- often $400 to $1,500 per set -- and roofers regularly fund this themselves, particularly when working on multiple sites with different safety systems. Every piece of personal height safety gear you purchased yourself and were not reimbursed for is a legitimate deduction. Items over $300 depreciate over their effective life rather than being claimed immediately, but the deduction is real and worth claiming.

3. Sun protection is a year-round deduction, not a summer afterthought. Sunscreen, broad-brim hats, and UV-protective sunglasses are all deductible for outdoor workers regardless of season. In Queensland and WA especially, UV exposure is high year-round. Keep your sunscreen receipts -- a roofer going through a tube of sunscreen every two weeks over a full year is looking at $150 to $250 in deductible sun protection costs. Most never claim it.

4. The $300 tool rule is worth understanding before you buy. Any single tool costing less than $300 is an immediate deduction in the year you buy it. Tools at $300 or more must be depreciated over their effective life -- typically 5 to 10 years for roofing tools. If you need a new $280 nail gun and a $280 tile cutter, buying both in the same financial year gives you two immediate deductions totalling $560. If you were going to spend $560 on a single item, consider whether it can be bought as two separate components -- each under the threshold.

5. Contracting roofers: your public liability premium is a full deduction. If you run an ABN and carry your own public liability insurance -- which in roofing typically runs $800 to $2,500 per year -- that premium is a fully deductible business expense. Employed roofers don't carry their own PL and don't have this deduction. If you've recently moved from employment to contracting and still lodging as though you're employed, this is one of several deductions you're missing.

What to Have Ready Before You Start

The more organised your records, the faster your return goes through. These are the documents that matter for a roofer:

What to gather	Note
Vehicle logbook (if using logbook method) or km records (cents-per-km)	12-week logbook; or total work km for the year
Tool and equipment receipts purchased during the year	Note which items are under $300 (immediate) and which need depreciation
Height safety equipment receipts	Harnesses, lanyards, anchor points -- often missed
Protective clothing receipts and laundry diary	4-week diary if claiming more than $150 in laundry
Sunscreen and sun protection receipts	Year-round outdoor worker deduction -- worth keeping
Licence and ticket renewal receipts	Working at heights, White Card, scaffolding -- anything you paid for yourself
Phone bill and 4-week usage log	To establish work-use percentage
Income protection policy and premium statement	If held outside super
ABN holders: all invoices issued and all supplier receipts	Plus quarterly BAS records if GST registered

Frequently Asked Questions

Logbook or cents-per-km -- which should I use?

Run the numbers for your situation. Cents-per-km is simpler -- 88 cents per kilometre, maximum 5,000km, no receipts required beyond a km record. Logbook is more work upfront but typically produces a larger deduction for anyone who drives more than 5,000 work kilometres or has high vehicle running costs. To decide: estimate your total annual vehicle costs (fuel, rego, insurance, loan or depreciation, servicing), estimate your work-use percentage, and compare the result to 5,000 x 88 cents. If your logbook number is higher, run the logbook. For most roofers with a ute as their primary work vehicle, it is.

Can I claim my ute even though I drive it to and from work?

Yes -- the home-to-work travel is a private expense and doesn't count toward your work kilometres, but it doesn't disqualify the vehicle from being used as a work vehicle. Your logbook tracks work travel (between sites, to suppliers, carrying materials and tools) separately from private travel. The work-use percentage from the logbook is applied to your total vehicle costs. Roofers who must carry bulky equipment to sites and have no secure storage at their primary site may be able to argue that home-to-first-site travel is deductible, but this is a specific circumstance that needs proper documentation.

What height safety gear can I claim?

Any personal height safety equipment you purchased yourself and were not reimbursed for: safety harnesses, fall arrest devices, lanyards, self-retracting lifelines, rope access equipment, anchor slings, and karabiners. Helmets used specifically for height work also qualify. Items under $300 are immediately deductible; items $300 and over are depreciated over their effective life (the ATO's effective life for safety harnesses is currently 5 years). Keep the receipts -- this gear is expensive and the deduction is legitimate.

I'm a contracting roofer with an ABN -- what's different about my return?

Quite a lot. As a contractor you lodge an individual tax return with a business schedule attached. All income from roofing jobs is assessable. All genuine business expenses -- tools, vehicle, PL insurance, safety gear, phone, licences -- are deductible against that income. If your roofing turnover exceeds $75,000, you must be GST-registered and lodge quarterly BAS. You are also responsible for your own superannuation -- you can claim a deduction for personal super contributions if you meet the eligibility conditions. GoTax handles ABN returns at a fixed price.

Do I need receipts for everything?

For most claims, yes. The ATO's rule is that you must have records to substantiate every deduction. The main exception is laundry -- you can use the ATO's standard rates ($1 per work-only load, $0.50 per mixed load) without receipts, though you need a diary for claims over $150. And for cents-per-km vehicle claims under 5,000km, a record of the kilometres is sufficient without fuel receipts. Everything else -- tools, PPE, height safety gear, licences, sun protection, training -- needs a receipt or invoice.

What refund can a roofer typically expect?

It varies widely depending on income level, logbook result, and tool spend. A PAYG roofer earning $70,000 to $90,000 with a solid logbook, tools, and PPE claims could reasonably see $1,500 to $3,500 in deductions, translating to a refund of $500 to $1,400 depending on withholding. A contracting roofer's position depends on what tax they prepaid through PAYG instalments or withholding. Use the GoTax Tax Calculator for a personalised estimate.

Is GoTax suitable for roofers?

Yes. GoTax handles both PAYG roofer returns and ABN contracting returns including vehicle logbooks, tool depreciation schedules, height safety gear, and GST/BAS considerations for those who need it. All returns are reviewed by a Chartered Accountant. Fixed pricing: Individual Return $65, ABN/Contractor Return $140. Start your roofer tax return at GoTax.

About GoTax

GoTax is an ATO-registered online tax agent. All returns are CA-reviewed. Fixed pricing: Quick Return $35 | Individual Return $65 | Rental Property $109.

About the Author

This article was written by the GoTax editorial team and reviewed by a Chartered Accountant registered with CA ANZ. GoTax advisors hold current ATO registration. Content is updated annually before tax season.

Liability Disclaimer: This article is general information only and does not constitute tax advice. Individual circumstances vary. Consult a registered tax agent before lodging your return.