Fitness instructor and tax deductibility

[Derek Weist]

Does anyone have knowledge of the types of expenses that a self employed fitness instructor can deduct? For example, if she joins a gym or attends other classes to gain ideas, can she deduct a proportion of these expenses, or does she fall foul of the wholly and exclusively test? Would this be the same for equipment such as shoes and music CD's?

Many thanks,

Derek Weist.

[Instinctive]

In a self-employment, the test is less demanding. Any expense has to be wholly and necessarily incurred.

In a lady barrister's case, she was not allowed to claim for court outfits because it also served her to be decent which she would have to have done any way, ie the clothes served a dual purpose.

In your case, I would say that there is no legal necessity for you to have been attending fitness classes or to listening to music CD's or to be wearing specialist shoes. I consider that any benefit you gained personally is only 'incidental' in the process of incurring the expenditure for advancing your business.

I consider that you should be able to claim all these expenses so long as you are not furthering your education so to speak but only keeping abreast of current trends and law.

Ramnik

[King_Maker]

"Any expense has to be wholly and necessarily incurred."

A typo, I'm sure, Ramnik, but it's "wholly & exclusively" rather than "wholly and necessarily" for self-employed exependiture.

The more onerous "Necessarily" is added for employees.

[Instinctive]

King Maker, Thank you for the correction.
Ramnik