Making Tax Digital for Tree Surgeons and Arborists —
Quoted Jobs & Storm Work Explained
Quoted Jobs, Emergency Storm Work, and Wood Sales
Tree surgery income comes from several distinct sources: quoted planned work (crown reductions, felling, hedge work), emergency call-outs after storms (often at premium rates given the urgency), and sometimes selling logs or wood chip as a by-product of the work. All of these combine into a single qualifying income figure for MTD, however differently they're priced or however occasional the wood sales might be.
Equipment Costs Are Substantial in This Trade
Tree surgery carries some of the highest equipment costs of any self-employed trade — chainsaws, chippers, climbing and rigging gear, stump grinders, and often a dedicated vehicle for transporting equipment and waste wood. Much of this qualifies for the Annual Investment Allowance, letting you deduct the full cost against your profit in the year you buy it, which can make a significant difference to your tax bill in years with major equipment purchases.
Equipment, Waste Licences and Job Records
Tree work involves expensive machinery, regulated waste and income that jumps after storms. Your records should capture each of those so the quarterly update reflects the real business.
- Log each job: date, address type, work done, price and payment method, with any local authority or contract work flagged separately.
- Record income from selling logs, firewood or woodchip as a separate category.
- Keep tipping and waste carrier licence costs against the jobs they relate to.
- Keep purchase invoices for chippers, stump grinders and saws, and treat larger items as capital allowances.
- Keep certificates and course fees for chainsaw, climbing and aerial rescue training.
Common Mistakes Tree Surgeons Make
- Forgetting by-product sales. Firewood, logs and woodchip sold to customers are part of your income.
- Treating storm weeks as outside the numbers. A very busy week still adds to the year’s total and to the quarter it falls in.
- Expensing machinery on a hunch. A £25,000 chipper is a capital item, not a normal running cost.
- Ignoring subcontractors. If you hire a climber or groundworker by the day, record their invoice and check your obligations.
- Leaving PPE and training out. Both are allowable, but only with a receipt.
A Sample Quarter: What the Update Looks Like
A sample quarter for a tree surgeon with a small crew and a council contract.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| Felling, pruning and removals | £16,200 |
| Local authority and commercial contracts | £5,800 |
| Logs and woodchip sales | £1,100 |
| Total income | £23,100 |
| Tipping and waste costs | £1,350 |
| Fuel, saw chain and servicing | £2,400 |
| Insurance and training | £1,150 |
| Subcontract climber | £1,800 |
| Total expenses | £6,700 |
| Profit for the quarter | £16,400 |
Sales of logs and woodchip count as income alongside the tree work. A subcontracted climber is a cost, and the income they helped earn is still yours.
Worked Example
Quoted planned work: £29,400
Emergency storm and urgent call-outs: £7,800
Wood and log sales: £1,600
Total qualifying income: £38,800 — above the £30,000 Phase 2 threshold. Rowan joins MTD from April 2027. A new wood chipper bought that year was claimed in full via the Annual Investment Allowance, significantly reducing his taxable profit without affecting his gross qualifying income figure.
What You Can Claim
- Chainsaws, chippers, and climbing/rigging equipment — usually claimed in full via the Annual Investment Allowance
- NPTC or LANTRA training and certification
- PPE — helmets, chainsaw trousers, climbing harnesses
- Vehicle and trailer costs — fuel, insurance, or the 55p/mile mileage rate
- Public liability insurance — typically higher given the risk profile of the work
- Waste and green waste disposal costs
Best MTD Software for Tree Surgeons & Arborists
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Frequently Asked Questions
Do emergency storm call-outs count differently to quoted work?
No, however differently they're priced, all your self-employment income combines into a single qualifying income figure.
Can I claim a wood chipper or stump grinder in one go?
In most cases yes, via the Annual Investment Allowance, letting you deduct the full cost against your profit in the year you buy it, up to a £1 million annual limit.
Do occasional wood or log sales count as business income?
Yes, any income from your tree surgery business, including selling wood as a by-product of the work, counts towards your qualifying income.
Can I claim NPTC certification and training courses?
Yes, professional certification and training required for your work is a normal allowable business expense.
I do some work for a landscaping company as a subcontractor. Does that count?
Yes, if you're genuinely self-employed rather than employed by them, all your income combines into one qualifying income figure regardless of the client.