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Where Taxpayers and Advisers Meet

Is gym membership a claimable expense.

Joined:Wed Aug 06, 2008 3:45 pm

Postby PeterRut » Sat Nov 25, 2006 4:07 am

I run a small business and I am self employed.I wondered whether I could claim my gym membership as an allowable expense.

Thank you

Joined:Wed Aug 06, 2008 3:32 pm

Postby adelante » Sat Nov 25, 2006 4:19 am

it has to somethihg you need to do in connection with your business so No .

Joined:Wed Aug 06, 2008 3:15 pm

Postby Instinctive » Sat Nov 25, 2006 11:07 am

If a barrister cannot claim the expense of the clothes she needed to wear in a court (and she had no choice in this), you stand no chance.

An expense has to be wholly and exclusively incurred for the purposes of your business to be deductible.

Joined:Wed Aug 06, 2008 3:09 pm

Postby » Thu Dec 07, 2006 9:00 am

1. Based on the above, I assume that the gym expenses could be claimed if it couldbe shown to be related to the type of business. If you were a fitness intructor or a marathon trainer or needed a ligh level of fitness to do your work, presumeably it could be allowable? I mean level of fitness would be directly linked to your ability to earn the profits of the business.

2. Going more broadly now, if my GP tells me as a stressed out director owner of my business to go and get fit because I will have stress induced heart attack because I am overweight or whatever, can it not be classified as an expense that is again wholly and exclsuively necessary to the earning of the profits of the business, particular if a) it is only because of the GP's advice (which can be evidenced) that the expense is incurred and b) without getting fit I might be dead or become too ill to earn the profits of the business anyway.

What are your thoughts on these scenarios?

Phil Brigstock-Bates
Customs, import and export adviser advice on customs duty training on international trade blog

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