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Can I claim my own treatment?

Historically this has been definitely not allowed along the following logic lines:

Do you derive any personal benefit from the activity/treatment? The answer has to be yes. This in itself is not a bar to being able to claim the expense but…

Can you quantify the private element of the expense as distinct from the business element of the expense? Where the expense is, say, motor expenses, then this is straight forward. But can you do this kind of apportionment with treatments? The answer has to be no – and on that basis HM RC have always blocked the claim on these grounds.

Towards the end of 2010 there was a landmark case at the Tax Tribunals. It involved a stunt man who had been injured at work. Although he could have waited for NHS treatment, he elected to pay for private surgery and rehab and then had personal training to maintain his fitness. The Tribunal decided that because of the nature of his work, the injury was directly attributable to his work and therefore, in order to be able to continue work, it was reasonable to allow the costs. Therefore the cost of surgery and rehab were deemed allowable, but the personal training was still disallowed.

So, we can now argue that as a result of the special nature of your work, your body is being ‘damaged’ and requires ‘remedial treatment’ – all of which would now be allowable. So make sure you keep adequate records to be able to justify and make the claim.

I would draw the line between occasional treatments and regular sessions/classes. So, for example, I am still of the view that weekly yoga classes would not be allowable, but a treatment every 3-4 weeks would be ok, especially if you have an underlying condition that is being aggravated by your work.

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