Chair rental agreement. UK tattoo studio

This agreement is between:

Party	Detail
Studio (Licensor)	[STUDIO NAME], registered office [ADDRESS], council reg [NUMBER]
Artist (Licensee)	[ARTIST FULL NAME], address [ADDRESS], UTR [if available]
Start date
Initial term
Notice period

This agreement is a business-to-business licence to use space within the studio. It is not an employment contract, nor does it constitute employment, worker status, or any other employment-law relationship between the parties.

1. Self-employment status

The Artist confirms they are:

• Genuinely self-employed for the purposes of HMRC tax assessment.
• Registered as self-employed with HMRC (or undertaking to register within HMRC's deadline).
• Carrying on the business of tattooing on their own account.
• Free to work at other studios.
• In control of their own prices, working hours, design choices, and client list.

The Studio confirms:

• It does not direct the Artist's day-to-day work.
• It does not set the Artist's prices.
• It does not own the Artist's clients.
• It does not require specific working hours or attendance.

The parties acknowledge HMRC's Check Employment Status for Tax (CEST) tool and HMRC's sector guidance for hair and beauty (applied by analogy to tattooing), and intend the day-to-day reality to match the self-employment description in this agreement.

2. Rent / commission

Choose the applicable structure:

Option A. Fixed day rate

The Artist pays £[AMOUNT] per day worked at the studio, payable [weekly/monthly] in arrears.

Option B. Percentage split

The Artist pays [PERCENTAGE]% of takings from clients, calculated on gross fees received. Payment due [weekly/monthly] in arrears.

Option C. Hybrid

Fixed weekly minimum of £[AMOUNT], plus [PERCENTAGE]% of takings above a weekly turnover threshold of £[THRESHOLD].

VAT: chair rent is typically standard-rated for VAT under HMRC's hair-and-beauty manual VATLP19820, applied by analogy. The Studio will charge VAT on the rent if VAT-registered.

3. What's included

The Studio provides:

• Use of [SPECIFIC STATION OR CHAIR DESIGNATION].
• Access to shared facilities (reception, sterilisation area, clinical waste handling, lockable storage).
• Disposable consumables [LIST OR EXCLUSION].
• Utilities (electricity, water, internet).

The Studio does not provide:

• Tattoo machines (Artist supplies own).
• Inks (Artist supplies own).
• Needles / cartridges (Artist supplies own).
• Insurance (Artist holds own, see clause 5).

Adjust the lists above for your specific arrangement.

4. Hours and access

• The Studio is open [HOURS]. The Artist may work any hours within those.
• The Artist controls their own booking schedule.
• 24-hour notice is requested for late or unusual session times.
• Studio access keys / codes provided as agreed.

5. Insurance

The Artist:

• Holds their own public liability, treatment risk, professional indemnity insurance, naming activities they perform.
• Provides a copy of the certificate to the Studio at the start of this agreement and on each renewal.

The Studio:

• Holds its own premises and (if applicable) employers' liability cover.
• Confirms its insurance is in place and current.

6. Council registration

• The Artist registers as a person with the relevant local authority under the Local Government (Miscellaneous Provisions) Act 1982 Part VIII (or applicable Scottish/NI equivalent).
• The Studio maintains current premises registration with the local authority.

Both registrations must be in force throughout this agreement.

7. Compliance with applicable law and standards

The Artist agrees to:

• Use only UK REACH-compliant inks (or EU REACH-compliant if in Northern Ireland), see UK REACH compliance for ink buying.
• Use single-use sterile needles and cartridges only.
• Comply with UKHSA infection prevention and control guidance.
• Comply with local council byelaws.
• Verify clients are 18+ with photo ID under the Tattooing of Minors Act 1969.
• Maintain consent forms in compliance with UK GDPR / Data Protection Act 2018.
• Decline service to intoxicated or coerced clients.

8. Client data

• The Artist is the data controller for their own clients' personal data.
• The Studio acts as data processor to the extent it handles bookings or reception on the Artist's behalf.
• The Artist's client list is the Artist's property. The Studio does not retain copies after this agreement ends.

A separate agreement may be signed if the Studio's role is more than incidental.

9. Termination

• Either party may terminate on [NUMBER] days' written notice.
• The Studio may terminate without notice for serious breach (working without registration, breach of consent or hygiene rules, criminal conduct).
• The Artist may terminate without notice for serious breach by the Studio (loss of premises registration, breach of agreement).
• On termination, the Artist retains their own client list and may continue to contact clients independently.

10. Non-employment confirmation

The parties confirm:

• This is not a contract of employment.
• No PAYE deductions are made on rent payments.
• No employer Class 1 NIC is paid by the Studio.
• The Artist is responsible for their own Income Tax and Class 2/4 NIC under Self Assessment.

If HMRC or any tribunal later reclassifies the arrangement, the parties undertake to cooperate in regularising the tax position from the date of reclassification.

11. Governing law

This agreement is governed by [English / Scottish / Northern Irish] law.

12. Signatures

Party	Signature	Print name	Date
Studio
Artist

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Adaptation notes for studios: this is a baseline template. Customise to your specific arrangement and have it reviewed by a solicitor or accountant before relying on it. The substantive day-to-day reality must match the agreement. HMRC applies substance-over-form. Review and refresh annually or when terms change. See chair rental tax position and employers' liability.