Rules on personal health treatments.

Could you claim on your health treatments due to you working environment?

One question we are always asked is can I claim for my personal health treatment such as physio, chiropractor or medical treatment.

This is especially important if for instance, you rely on your body to earn a living for example polo player, dancer or manual labour worker.

Unfortunately, wellbeing and medical expenses are not allowed for tax relief under general principles unless it can be proved that the expense was incurred wholly & exclusively for the purposes of the trade.

It is very difficult to prove there is no private benefit associated with medical expenses.  Case law shows one way to obtain a deduction is by proving the cost is totally unnecessary for private wellbeing. This is not possible in most cases and will depend upon the facts.

For example, a stunt performer was allowed a deduction for the cost of a private operation on his knee because it was not essential to his private life as he could have waited and had the operation with the NHS. It was essential to his trade as he could not perform with a bad knee.

But a guitar player was denied tax relief for the cost of an operation on his hand.  Although the operation was essential to his trade as without a functioning hand he could not play his instrument, he played the guitar for pleasure. Hence, there was a duality of purpose and it was impossible to apportion the cost of the operation between business and pleasure.

Joanne Guest

Author Bio: I'm an ACCA qualified Accountant providing Accountancy and Bookkeeping services in Witney and Carterton. I'm always happy for a chat to discuss your accountancy needs and to determine whether Tetbury is a good match for your business.