Can I claim expenses for business-related market stalls or fairs?

Can I claim expenses for business-related market stalls or fairs?

If you sell products or services at markets, fairs, festivals, craft shows, trade events, or pop-ups, you’ll quickly notice that the costs add up. There’s the stall fee itself, travel to and from the venue, display equipment, card payment fees, packaging, marketing materials, and sometimes overnight accommodation. The good news is that, in many cases, these costs can be claimed as business expenses as long as they are incurred wholly and exclusively for your business. The less-good news is that some costs are partly personal, some are capital (and treated differently), and some are disallowed. The key is understanding the principles and keeping clean records so you can justify your claims if you’re ever asked.

This article explains the main types of market-stall and fair-related expenses, how to decide whether they’re deductible, what evidence to keep, and common mistakes to avoid. It’s written to be practical: you’ll find examples, “grey area” scenarios, and simple ways to track your costs.

What counts as a business expense in general?

Before diving into market-specific costs, it helps to understand the basic rule that underpins most expense claims: an expense is usually allowable when it is incurred wholly and exclusively for the purposes of your trade. In plain terms, the cost must be for your business, not mainly for personal life, and it must be connected to earning income or running the business.

Market and fair expenses often have a clear business purpose: you’re paying for space to sell, networking with potential buyers, promoting your brand, or testing new products. That typically makes them strong candidates for deduction. However, complications arise when a cost has a dual purpose (part business, part personal) or when you’re buying something that will last for years (capital expenditure), like a gazebo or card reader. Dual-purpose costs may need apportioning or may be disallowed. Capital costs are often not deducted the same way as day-to-day running costs, and may instead be dealt with through capital allowances or similar mechanisms depending on your situation.

Stall fees, pitch fees, exhibitor fees, and entry charges

For most traders, the stall or pitch fee is the core cost of trading at a market. Generally, these fees are allowable business expenses because they are directly linked to making sales. This category often includes:

• Daily or weekly stall/pitch fees

• Exhibitor registration fees

• Fees for a specific stand size or premium location

• Fees for electricity hook-up or power access (if billed separately)

• Event administration fees

In practice, the easiest way to handle these is to file the invoice or booking confirmation and mark it clearly with the event name and date. If you pay in cash, ask for a receipt. If you pay online, keep the email confirmation and the payment record from your bank or card statement.

One point to watch: if the fee includes non-business extras (for example, an exhibitor package that bundles stall space with a social dinner or entertainment), you may need to separate the business element from the personal or entertainment element, if possible. If it’s all bundled and you can’t split it, you risk problems later. A simple tip is to ask the organiser for an itemised invoice whenever you can.

Travel expenses to markets and fairs

Travel is commonly claimable when it is undertaken for business purposes—such as travelling from your base to the market venue to trade. The deductible amount depends on how you travel and whether the travel is purely business.

Using your own vehicle

If you drive to an event to sell goods, you can usually claim the business travel costs. Depending on your accounting approach and local rules, this may be done using a mileage rate or using actual vehicle running costs apportioned for business use. Either way, you should keep a travel log: date, destination, purpose (e.g., “Saturday craft market”), and miles/kilometres driven.

Also consider parking fees and tolls. Parking at a market venue, a nearby car park while you trade, or while you load and unload is typically allowable. Tolls used on the route to the event can also be allowable if the trip is business-related.

Public transport, taxis, and ride-hailing

If you take a train, bus, underground, taxi, or ride-hailing service to a fair, those costs are usually deductible when the trip is business-related. Keep tickets, receipts, and app invoices. If you take a taxi because you’re transporting stock and equipment, that strengthens the business rationale; if you take a taxi for convenience and the venue is also part of a personal trip, the dual-purpose question may arise.

Dual-purpose travel (business plus personal)

Markets sometimes happen in attractive locations, and it’s tempting to turn the trip into a mini-break. That’s fine for life—but it complicates tax. If you extend a trip for personal reasons, you may only be able to claim the business portion. For example, if you travel to a two-day fair in another city and stay an extra two days for sightseeing, the stall fee is still business, but accommodation and meals for the extra days are personal. Travel there and back might still be allowable if the primary purpose of the trip is the fair, but the details matter, and you should keep notes explaining the business purpose and the schedule.

Where the personal element is significant, you may need to apportion costs. A good practice is to keep your booking confirmations and a simple itinerary showing which days were trading days and which were personal days.

Accommodation costs for overnight events

If an event requires you to stay overnight away from your normal base of operations, the accommodation cost is often claimable as a business expense. This commonly applies to multi-day fairs, early start markets far from home, or events where loading begins very early.

To keep the claim robust, ensure the accommodation is reasonable and clearly connected to the event. A standard hotel room or modest short-term stay is easier to justify than luxury accommodation with obvious personal extras. If you’re travelling with family or friends and sharing accommodation, you’ll often need to claim only the business portion. For example, if you book a family suite because your partner and children come along for a holiday, you may need to calculate what a single room would have cost and claim that instead, or apportion the total cost in a reasonable way.

Keep invoices with the dates, location, and number of nights. If your accommodation invoice includes meals or other services, separate them if possible.

Meals and subsistence while travelling

When you travel for business and are away from your normal routine, meals and subsistence can sometimes be claimable. This often covers food and drink purchased while you are on a market trip (for example, breakfast on the road, lunch during the event, or dinner after packing down) if the expense is incurred because you’re travelling for business.

However, there are common pitfalls. Routine meals you would have bought anyway, such as your usual lunch when working locally, can be more difficult to justify. The safest claims are when you are clearly away from your normal base for a business reason. Also, alcohol and entertaining others can raise additional issues. When in doubt, keep your claim conservative, and keep receipts and notes explaining why the meal was necessary for the business trip.

A practical way to stay organised is to put all event-related meal receipts in an envelope labelled with the event name and date or to store them digitally in a folder.

Stock, materials, and inventory sold at events

The cost of the items you sell—your stock or materials—is generally part of your cost of sales rather than an “event expense” as such, but it is still essential. If you buy inventory specifically for a fair, the purchase is typically allowable as part of normal trading costs. Likewise, raw materials used to create products sold at the stall are usually allowable as business costs.

Where people sometimes trip up is mixing personal shopping with stock purchases. For example, buying supplies from a wholesale store and also buying personal items in the same transaction can make recordkeeping messy. If you do this, keep the receipt and mark which lines were business and which were personal, or pay separately when possible.

Packaging, bags, labels, and consumables

Consumables used for selling at markets are often straightforward allowable expenses. This includes:

• Paper bags, gift bags, boxes, tissue paper

• Labels, stickers, price tags

• Bubble wrap and protective packaging

• Tape, string, cable ties

• Sanitiser, cleaning wipes, paper towels (where relevant)

• Disposable gloves (if used for food or hygiene reasons)

These items are used up in the course of trade, so they fit neatly into day-to-day expenses. Keep receipts and, if you buy in bulk, keep a note that they’re for market sales. Bulk buying can create a timing difference between purchase and use, but it remains a business cost.

Display equipment and “stall kit”: capital vs day-to-day costs

One of the biggest areas of confusion is whether your market equipment is an ordinary expense you deduct straight away or a capital purchase that is treated differently. The difference matters because capital items are typically assets that last more than a short period and are used repeatedly.

Common examples of market “stall kit” include:

• Gazebo or tent

• Tables, trestles, chairs

• Tablecloths, runners, backdrops

• Banner stands, signage boards

• Display shelves, crates, risers

• Lighting

• Weights and tie-downs

• Cool boxes or insulated containers (especially for food)

• Portable power banks or battery packs

• Card readers and associated hardware

Smaller, short-lived items (like basic tape, string, or disposable signage) are usually day-to-day expenses. Larger items that last and are used repeatedly are often capital. That doesn’t mean you get no tax relief; it just means the relief may be claimed under rules for capital allowances (or an equivalent system) rather than being treated as an immediate operating expense.

A simple rule of thumb: if it’s something you expect to use for multiple events over multiple months or years, treat it as equipment rather than a consumable. Keep invoices, model numbers, and proof of payment. Also note the date you first used it.

Repairs, replacements, and maintenance of stall equipment

Repairing existing stall equipment is typically a revenue expense (a day-to-day cost) if it restores the asset to working condition rather than significantly improving it. For example, replacing a broken gazebo joint, repairing a table leg, or buying replacement weights is usually an allowable running cost.

If you replace an entire item or upgrade substantially (for instance, replacing a basic gazebo with a commercial-grade one), that may look more like a capital purchase. Keep notes on what happened (e.g., “gazebo irreparably damaged in high winds at event”) and retain receipts for parts and labour.

Card payment fees, transaction charges, and banking costs

Many markets are now cash-light, and sellers rely on card readers and payment apps. The good thing about these costs is that they’re typically clearly business-related. Common claimable costs include:

• Card reader transaction fees

• Rental fees for payment terminals

• Monthly subscription fees for payment platforms

• Merchant account fees

• Business bank account charges linked to taking payments

Keep monthly statements or downloadable invoices from the payment provider. If you process both personal and business payments through the same account (not ideal), you’ll need to separate business transactions and may have to apportion fees. Using a dedicated business account and dedicated payment device reduces headaches and makes your records much more credible.

Marketing and promotional materials for events

Marketing costs connected to attracting customers at a stall or fair are commonly allowable. These can include:

• Flyers, leaflets, brochures

• Business cards

• Branded banners and signs

• Product catalogues or price lists

• Samples used for demonstration (where appropriate)

• Online ads promoting your attendance at an event

• Event listing fees and directory placements

If you’re paying for social media advertising specifically to drive footfall to your stall on a particular date, keep a screenshot or record showing the campaign dates and targeting. If you print leaflets that are used both at events and in general, that’s still business marketing, so it’s normally fine. The important part is that the materials are for your trade rather than for personal promotion unrelated to the business.

Staff costs and helper payments

If you pay staff or casual helpers to assist at a market—helping set up, staffing the stall, packing down, or handling queues—those wages are usually business expenses, provided the payments are legitimate and properly recorded.

Keep a simple record of who worked, when, and what you paid. If you reimburse helpers for travel or meals, keep their receipts and note the reason. If a family member helps out, the payment generally needs to be commercially justifiable (i.e., a reasonable rate for actual work) and properly documented. Paying a relative an inflated amount for minimal work can look like disguising personal spending as a business expense.

Insurance related to markets and public liability

Many venues require vendors to have public liability insurance, and some events require product liability or specific cover. Insurance premiums paid for business cover are generally allowable business expenses. This may include:

• Public liability insurance

• Product liability insurance

• Event-specific cover (short-term policies)

• Cover for stock and equipment while in transit

Keep the policy documents and proof of payment. If your insurance covers both business and personal items, you may need to apportion. But in most cases, vendor insurance is clearly business-specific and easy to justify.

Licences, permits, and compliance costs

Depending on what you sell, you may need permits, licences, or compliance-related costs to trade at markets. Examples can include food hygiene-related fees, trader registrations, or specialised certifications. Where these are required to operate your business, they are typically allowable business expenses.

Similarly, if a venue requires specific safety equipment—such as fire extinguishers, fire blankets, or first-aid items—for compliance, these may be claimable. Whether they are treated as consumables or equipment can depend on the item’s nature and longevity, but they are often straightforward business costs.

Telephone, internet, and connectivity at events

Connectivity matters when you’re taking card payments, using digital stock lists, or managing social media during an event. If you buy a data add-on, a temporary mobile hotspot plan, or pay for venue Wi-Fi specifically for trading, that is commonly allowable.

If you use your personal phone plan for business and personal purposes, you may need to claim only the business proportion. A simple method is to estimate the business-use percentage and apply that to the monthly bill, keeping a note of how you calculated it. Using a separate business SIM can make this easier, but it’s not required if your apportionment is reasonable and consistent.

Photography and content creation for markets

Markets provide great content: photos of your stall, product displays, customer queues, and new product launches. If you pay a photographer, videographer, or content creator to shoot your stall for business marketing, that cost is typically allowable. Likewise, if you purchase props that are clearly for product photography or stall display (and not for personal use), those can be business costs.

Be careful with mixed-use items. If you buy a camera that you also use personally, you may need to consider whether and how you claim it. Keep evidence of business use, and keep your approach consistent.

Training, workshops, and trade events

Some fairs include workshops or vendor training sessions, such as sessions on merchandising, pricing, or compliance. If the training is relevant to your current business, the cost is usually allowable. If it’s more about entering a new line of business or gaining a brand-new qualification that changes what you do, it may be treated differently. The practical approach is to keep the course description, invoice, and a note explaining how it relates to your existing trade.

What about entry tickets for you, friends, or family?

This is a common question: “I paid for entry tickets to the fair—can I claim them?” If you are paying for a trader/exhibitor pass required to access the venue to trade, that is usually part of doing business. If you pay for general public entry tickets for friends or family, that is personal and not a business expense.

If you attend a fair as a visitor to research competitors, trends, or suppliers, your entry ticket may be claimable as business research, especially if your purpose is clearly work-related. Keep evidence: notes from the visit, photos of competitor displays, or a list of suppliers you spoke to. This turns what could look like a leisure outing into demonstrable business activity.

Clothing and “looking the part” at markets

Clothing is one of the most misunderstood expense areas. Generally, everyday clothing is not claimable, even if you only wear it for work, because it has a personal character. However, there are situations where clothing can be more defensible as a business cost, such as branded uniform items or protective clothing required for the work (for example, safety footwear or protective aprons in certain contexts).

If you print your logo on a t-shirt that you wear solely as a uniform at markets, that may be more likely to be treated as business-related than ordinary clothing. The line can be nuanced, so keep your approach cautious. If in doubt, focus your claims on clearly business-only items: branded aprons, protective gloves for production, or event-specific PPE where genuinely required.

Home storage and workspace costs tied to event trading

Market traders often store stock and stall kit at home. Can you claim part of your home costs? Potentially, yes, if you use part of your home for business purposes. This could involve a home office, a storage area for inventory, or a dedicated workspace for making products.

However, home expense claims have their own rules and require careful calculation. Many people use a simplified method, or they apportion costs (like utilities and rent) based on space and time used for business. Keep records of how you calculate it and remain consistent year to year.

Even if you don’t claim home costs, keep track of storage-related costs that are clearly business, such as shelving purchased specifically for stock or storage boxes used solely for business inventory.

Common “grey area” scenarios with markets and fairs

Here are some real-world situations where the answer is “maybe,” and your recordkeeping and reasoning matter.

Scenario 1: You travel to a fair and make it a weekend away

You attend a Saturday market in a coastal town and stay Friday and Saturday night, then spend Sunday sightseeing. The stall fee is business. Your travel costs might still be business if the main reason for the trip is the market, but your Sunday costs are personal. Your accommodation may need splitting: Friday and Saturday nights might be business if they are necessary for the event schedule; Sunday night (if any) would be personal. Keep an itinerary and receipts to support the split.

Scenario 2: You buy a gazebo and later use it at family parties

If you purchase a gazebo for trading and then also use it privately, it becomes mixed-use. The safest approach is to treat it as business equipment only if business use is the primary purpose and personal use is minimal. If personal use is substantial, you may need to apportion or avoid claiming it. The more you can show it is a business asset—stored with your stall kit, used regularly at events, branded signage attached—the stronger your position.

Scenario 3: You pay a premium for a scenic event because you love the location

Liking the location doesn’t automatically make it personal. If you are trading and making sales, the stall fee is still business. The issue arises when the event is primarily a leisure trip and the “stall” is more of an excuse. Keep evidence that you attended as a trader: stall booking, sales records, promotional posts, and stock lists.

Scenario 4: You attend a fair as research and buy products from other sellers

Your entry ticket may be business research if your purpose is genuine market research, but purchases from other sellers are not automatically deductible. If you buy items as props, packaging ideas, or sample materials for testing (and they are used in the business), you may have an argument. If you buy gifts or personal items, those are personal. Annotate receipts and keep notes.

Scenario 5: You pay for a helper in cash

Cash payments can still be legitimate, but they are more likely to raise questions because they are harder to audit. If you pay cash, create a simple signed receipt: date, amount, what the payment was for, and the person’s name. Also keep any messages arranging the work. Paying through bank transfer is generally cleaner.

Recordkeeping: what to keep and how to organise it

When it comes to expenses for market stalls and fairs, your recordkeeping is often more important than people realise. Even if the expense is genuinely business-related, poor records can undermine your claim. A good system doesn’t have to be complicated. You just need consistency and clarity.

At minimum, keep:

• Invoices/receipts for stall fees and add-ons

• Travel records (mileage log or tickets/receipts)

• Parking and toll receipts

• Accommodation invoices (when applicable)

• Card payment provider statements and fees

• Receipts for packaging and consumables

• Receipts for display equipment and repairs

• Notes for any mixed-use or split claims

A practical approach is to create an “event pack” for each market or fair. This can be a physical folder or a digital folder in cloud storage. Put everything for that event inside: booking confirmation, map/parking notes, receipts, and a printout or screenshot of your stall location. At the end of the event, add a quick summary note: sales total, what worked, what didn’t, and any unusual costs. This is great for business improvement, and it also strengthens your expense story.

How to track event profitability (and why it helps your expense claims)

Although profitability tracking isn’t strictly required to claim expenses, it’s incredibly useful. If you can show that markets are part of a deliberate business strategy—measured, repeated, and profit-focused—it supports the idea that your costs are business-related and not personal spending dressed up as work.

Consider tracking for each event:

• Stall fee and any extras

• Travel costs (mileage or tickets, plus parking)

• Accommodation and meals (if applicable)

• Packaging used

• Helper costs

• Sales revenue

• Refunds and card fees

• Net profit estimate

Even a simple spreadsheet works. Over time, you’ll learn which events are worth repeating and where costs can be trimmed. It also makes it easier to justify why you chose a higher-priced fair: maybe it consistently produces higher net profit or better wholesale leads.

Cash sales, cash handling, and keeping your sales records tidy

Markets often involve cash sales, and that can create bookkeeping challenges. The expense side is only half of the story; you also want your sales records to be accurate. If you regularly trade at fairs, consider:

• Keeping a float record (how much cash you start with)

• Recording daily takings (cash and card separately)

• Paying cash takings into your bank account regularly

• Avoiding mixing personal and business cash

Good sales records indirectly support your expense claims because they show the market activity is genuine trading. If you claim stall fees but have no corresponding sales records, it can look odd. The stronger your overall bookkeeping, the fewer problems you’ll have later.

What expenses are commonly disallowed or risky?

While many market-related costs are allowable, some categories are frequently disallowed or problematic. These include:

• Personal entry tickets for companions

• Leisure activities during a business trip

• Ordinary clothing that is not a uniform or protective gear

• Personal meals that are not linked to business travel

• Costs that are primarily entertainment rather than business necessity

• Mixed-use costs with no reasonable apportionment method

If you’re unsure about a cost, ask yourself: “If I weren’t running my business, would I still have bought this?” If the honest answer is yes, it may be personal or mixed-use. If the answer is no—because it exists only to help you trade—then it’s likely a business expense.

How to make your claims more defensible

Most problems arise not because people deliberately claim the wrong things, but because they don’t document the business purpose or they bundle personal spending into business transactions. Here are practical ways to strengthen your position:

• Use a dedicated business bank account and card where possible.

• Keep event folders with all documents, including booking confirmations.

• Take photos of your stall setup (useful for marketing and evidence).

• Write a short note when something is unusual (e.g., emergency hotel stay due to weather).

• Separate personal and business purchases at checkout, or annotate receipts clearly.

• Be consistent in how you claim mileage, home costs, and mixed-use items.

These habits don’t just protect you. They also make your bookkeeping faster and less stressful.

Putting it all together: a realistic example

Imagine you’re a handmade jewellery seller attending a weekend artisan fair. Your expenses might look like this:

• Stall fee: payable to the organiser

• Parking near the venue

• Fuel or mileage for the round trip

• A hotel night because setup starts early

• A replacement tablecloth used only for your stall

• Packaging: gift boxes and branded stickers

• Card reader fees deducted from your sales

• A helper paid for the busy afternoon

Most of these are clearly tied to trading activity. If you keep receipts and a record of the event (date, venue, sales totals), your claims are likely to be straightforward. If you also spend Sunday at a theme park and book an extra hotel night, you would normally treat that part as personal and not claim it.

Final checklist: can you claim market stall or fair expenses?

You can often claim expenses for business-related market stalls or fairs when the costs are genuinely for your trade and properly evidenced. As a quick final check, you’re in a strong position when:

• The expense is directly connected to selling or promoting your business at an event.

• You can prove the payment with receipts, invoices, or statements.

• Any mixed-use costs are reasonably split and documented.

• Equipment purchases are treated appropriately as equipment rather than pretending everything is a short-term consumable.

• Your sales records support the fact that you really traded at the event.

Markets and fairs can be a powerful sales channel and a valuable marketing tool. With sensible recordkeeping and a clear understanding of what’s allowable, you can claim the costs you’re entitled to while avoiding the common traps that cause trouble later.