Yes, it is different dependent on who you are and what country you are in. An independent worker could potentially have write off connected to tool usage (if you use your personal tools), maybe some administrative write offs, but as I said it depends on your country and you have to check that yourself.

Generally speaking if you have been disadvantaged in some way it can be considered a tax write off. (Example: You lost money investing in stocks, that loss can be written in your taxes and parts of it can be reclaimed)