The whole invoice — labour, materials and everything else.
Only materials you directly incurred. Materials the contractor bought and recharged to you do not reduce the deduction.
Plant hire costs come out of the deduction base.
This does NOT come out. Enter it and the tool will show you what the deduction on it is costing.
If in doubt, the reverse charge is the default absent a written end-user notification.
Illustrative figures on 2026/27 rates and simplified assumptions. This is information, not advice, and it is no substitute for a proper calculation on your business's real numbers. Ask us for the accurate version — it's free.