MTD for Floor & Wall Tilers —
Materials and Your Threshold
Use gross figures before tiles, adhesive, and grout costs are deducted, and include any CIS deductions already taken.
- The same £50k / £30k / £20k phased MTD thresholds apply as any self-employed sole trader, tiling is one of the fastest-growing trades by demand according to recent industry data.
- A supply-and-fit tiling price counts as gross income in full, tile, adhesive and grout costs are claimed back separately as expenses.
- If you work through the Construction Industry Scheme (CIS) for a contractor, your MTD qualifying income is your gross invoice amount, before the CIS deduction is taken, not the reduced amount you actually receive.
If you're a self-employed floor or wall tiler, working directly for homeowners or as a subcontractor for builders and bathroom fitters, Making Tax Digital applies to you the same way it applies to any sole trader. Tiling has seen strong demand growth in recent years, and many tilers work at least partly through the Construction Industry Scheme (CIS), which has its own quirk worth understanding for MTD.
Are You Affected by MTD as a Tiler?
Yes, if your gross tiling income, plus any other self-employment income, exceeds the relevant threshold:
| Tax Year Assessed | Threshold | MTD Start Date |
|---|---|---|
| 2024–25 | Over £50,000 | 6 April 2026. Live since April 2026 |
| 2025–26 | Over £30,000 | 6 April 2027 |
| 2026–27 | Over £20,000 | 6 April 2028 |
Your gross income is your total invoiced amount before expenses, tiles, adhesive, grout and tools are all deducted afterwards, not before, when checking your threshold.
Working Under CIS — Gross vs Net
What You Can Claim
| Expense Category | Examples |
|---|---|
| Materials | Tiles, adhesive, grout, trims, and levelling compound |
| Tools and equipment | Tile cutters, mixers, and laser levels, via capital allowances for larger items |
| Vehicle costs | Van running costs or mileage, at the current HMRC rate |
| Insurance | Public liability insurance |
Records for CIS Work and Direct Jobs
Tilers often work under CIS for contractors and take their own domestic jobs. Records should keep the two apart, since the tax treatment differs.
- Record each CIS payment at gross, and keep the monthly statement.
- Record direct domestic jobs separately, with deposits on receipt.
- Keep tile, adhesive, grout and trim receipts matched to the job, where you buy them.
- Keep tool and cutting equipment costs, and treat larger items as capital.
- Log mileage between sites.
Where Tilers Go Wrong on MTD
- Testing on the net CIS payment. The gross invoice is what counts.
- Forgetting materials that you buy. Where you supply tiles, the cost is an expense and the price is income.
- Skipping small domestic jobs. Bathroom and kitchen floors add up across a quarter.
- Ignoring wet cutters and tools. Larger equipment is a capital allowance.
- Losing CIS statements. They are your evidence of tax already paid.
A Sample Quarter: What the Update Looks Like
A sample quarter for a tiler who works for contractors and takes bathroom jobs on the side.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| CIS tiling work (gross) | £13,800 |
| Direct domestic jobs | £5,900 |
| Total income | £19,700 |
| Tiles, adhesive and grout bought | £3,700 |
| Tools, cutters and blades | £560 |
| Van, fuel and insurance | £1,650 |
| Labourer paid by the day | £1,200 |
| Total expenses | £7,110 |
| Profit for the quarter | £12,590 |
The CIS deduction is not an expense. It is tax already paid, recorded separately from these figures.
Worked Example
Marek — Self-employed tiler, direct clients plus CIS subcontracting
Marek's £39,500 uses his gross CIS invoice amount, not the £14,000 he actually received after the 20% deduction. His combined income sits between £30,000 and £50,000, so he falls into Phase 2, joining MTD from April 2027.
Frequently Asked Questions
Do I use my gross CIS invoice or the amount I actually received after deductions?
Your gross invoice amount, before the CIS deduction. The CIS deduction is tax paid in advance on your behalf, it doesn't reduce your gross trading income for the MTD threshold check.
What's the MTD threshold for tilers?
The same as any self-employed sole trader: over £50,000 gross income in 2024–25 means MTD from April 2026, over £30,000 in 2025–26 means April 2027, over £20,000 in 2026–27 means April 2028.
Does the cost of tiles count as my income if I supply and fit them?
Yes, initially. A supply-and-fit price counts as gross income in full, with tile and material costs claimed back separately as expenses, reducing your taxable profit but not the gross figure used for your MTD threshold check.
I do some direct client work and some CIS subcontracting. How are these combined?
Both are simply added together as your total gross self-employment income for the MTD threshold check, there's no separate treatment for CIS versus direct client work.
What software do I need as a self-employed tiler?
Any HMRC-recognised MTD software works. If you work under CIS, look for software that can record gross invoice amounts and CIS deductions separately, most construction-focused accounting apps handle this well.
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