T21 - Prevention is better than Cure

If you have a medical complaint caused by your working environment that necessitates incurring osteopathic treatment on a regular basis, can you claim the cost as a business expense for tax purposes?

For self employed people the answer is, sadly, no! An expense such as this will have a dual purpose. First, to enable the trader to carry out their trade and second, the personal need for good health. As such it can't be tax-deductible because it's not incurred wholly and exclusively for the trade/profession!

For employed people: If an employee's company engages and pays the osteopath then the treatment would be treated as a benefit-in-kind. If it can be shown that this is company policy for all employees of the same grade then the osteopath's fees should be tax-deductible for the company.

Tip. Solving the problem that causes the medical condition, be it with training or equipment, is likely to be allowable (and not a benefit-in- kind). However, the cost of remedying the aches and pains can be difficult to claim as a tax deduction.