Plasterers · CIS · Updated July 2026
✓ HMRC-sourced

Making Tax Digital for Plasterers —
Price Work, Day Rates & CIS Explained

📅 28 July 2026 ⏱ 7 min read Editorial policy ↗

Price Work and Day Rate Income Both Count the Same

Many plasterers work partly on price work (a fixed price per m² or per job) and partly on day rate for contractors who prefer to pay by time rather than output. Whichever way you're paid, it's all self-employment income that combines into one qualifying income figure. Price work can create lumpier income than day-rate work, since a run of large new-build jobs can bring in far more in a short period than steady day-rate site work — but as with every trade, what matters for MTD is your total across the full year, not the shape of it.

CIS Deductions Work the Same Way Here Too

If you're subcontracting for a main contractor, your MTD qualifying income is your gross invoiced amount before the 20% (or 30%) CIS deduction, not your net take-home. This applies whether you're paid at a day rate or per square metre of plastering completed. The CIS tax already deducted is offset against your final Self Assessment bill separately, it doesn't reduce the income figure used to check your MTD threshold.

Worked Example

Reuben. CIS-registered plasterer, mostly price work on new-build sites, some day-rate work for a local renovation firm.

Price-work income (gross, before CIS deduction): £29,600
Day-rate CIS income (gross, before CIS deduction): £11,800
Total qualifying income: £41,400 — above the £30,000 Phase 2 threshold. Reuben joins MTD from April 2027. Because most of his income is price work, it varies significantly between quarters depending on which sites are active, but his annual total is what determines his MTD position.

What You Can Claim

  • Materials — plaster, bonding, jointing compound, beading (where you supply them)
  • Tools and equipment — mixing paddles, hawks, trowels, mixing tubs, usually claimed in full
  • Van costs — fuel, insurance, or the 45p/mile mileage rate
  • Protective equipment — dust masks, overalls, knee pads
  • Public liability insurance
  • CSCS card and CITB levy where applicable
  • Skip hire or waste disposal for larger jobs
Quick Check
Check Your Price Work + Day Rate Income
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Best MTD Software for Plasterers

Software links are affiliate, help fund CheckMyMTD. Recommendations based on ease of use for self-employed income tracking.

Frequently Asked Questions

Does price work count differently to day-rate work for MTD?

No, both combine into the same qualifying income figure regardless of how you're paid. What matters is the total gross amount you invoiced across the tax year.

Is my threshold based on income before or after CIS deduction?

Before. Your qualifying income is your gross invoiced amount, not the amount you actually receive after the contractor deducts CIS tax at source.

My income varies a lot depending on which sites are running. Is that a problem?

No, that's normal for price work. Your MTD eligibility is based on your total annual qualifying income, not on how evenly it's spread across quarters.

Can I claim my mixing tools and trowels as an expense?

Yes, tools and equipment used for your plastering work are allowable business expenses, usually claimed in full via the Annual Investment Allowance.

I do both CIS subcontracting and direct client plastering. Do they combine?

Yes, all self-employment income combines into one qualifying income figure regardless of whether it came through CIS or direct client work.

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