Tax for gardeners and landscapers

Lawns, hedges, borders, clearances — if you garden for other people, you're self-employed, and your tools, travel and green-waste costs all come off your bill.

Once you earn more than £1,000 a year, you'll file a Self Assessment return and pay tax on your profit after costs.

How much tax will you actually pay?

You're taxed on your profit — your income after allowable costs — not on everything you take. For the 2026/27 tax year:

• The first £12,570 is tax-free (your personal allowance).
• 20% income tax on profit between £12,570 and £50,270.
• 6% Class 4 National Insurance on that same slice — Class 2 is treated as paid automatically.
• Above £50,270 it steps up to 40% tax and 2% National Insurance.

A worked example. Say you take £27,000 and, after tools, fuel, van and waste costs, your profit is £21,000 — your only income. Nothing on the first £12,570, then 20% tax on the £8,430 above it (£1,686) and 6% Class 4 NI (£506) — about £2,192 for the year.

If you also have an employed job, that salary usually uses your personal allowance first, so more of your self-employed profit is taxed — we work out both sides together. Our how-much-tax guide has the full breakdown.

Costs you can usually claim

• Tools and equipment — mowers, strimmers, hedge trimmers, hand tools — and replacing them.
• Fuel for your equipment, and green-waste disposal or tip fees.
• Protective clothing and PPE — boots, gloves, ear and eye protection.
• Your van — 55p per mile for the first 10,000 miles, or actual running costs plus capital allowances.
• Plants, compost and materials you buy for jobs.
• Public liability insurance and any trade memberships.
• Phone, advertising and accountancy fees.

How to file, step by step

• 1. Register with HMRC for Self Assessment by 5 October after the tax year you started. You'll get a UTR (Unique Taxpayer Reference). Here's how →
• 2. Keep records through the year — what you earned, and receipts for what you spent.
• 3. File your return online by 31 January (or on paper by 31 October). The dates that matter →
• 4. Pay what you owe by 31 January.

Making Tax Digital

Making Tax Digital is already here: since 6 April 2026 it applies if your gross self-employment and property income — your turnover, before expenses — was over £50,000. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. It means keeping digital records and sending HMRC a short update every quarter — 7 August, 7 November, 7 February and 7 May — on top of your year-end return. We keep the records and file everything for you.

Common questions

Do self-employed gardeners pay tax? Yes — once you earn more than £1,000 a year gardening you file a Self Assessment return and pay tax on your profit after costs.

What can gardeners claim as expenses? Tools and equipment like mowers and strimmers, fuel for them, protective clothing, green-waste disposal fees, van or mileage costs, plants and materials bought for jobs, public liability insurance, and your phone.

How much tax will I pay? No tax on the first £12,570, then 20% tax and 6% Class 4 National Insurance on profit above it. On £21,000 of profit that's about £2,192 for the year.

This guide is general information, not personal tax advice. Figures are for the 2026/27 tax year and can change at each Budget — always confirm the current numbers on GOV.UK or ask us to check your situation.