Can you claim gym memberships and wellbeing costs as a sole trader?

Many self-employed people ask if they can claim the cost of a gym membership, yoga class, or other wellness expenses through their business.

At first glance, it seems reasonable: staying fit helps you keep working, so why shouldn’t it be deductible?

Unfortunately, HMRC takes a very different view.

The “wholly and exclusively” rule

For a business expense to be allowable (and tax-deductible), it has to be incurred wholly and exclusively for business purposes.

This is the test HMRC applies to all expenses that self-employed people claim.

Most wellbeing costs do not pass this test because they bring a clear personal benefit.

Even if you use the gym to keep yourself healthy enough to run your business, that is not enough for HMRC to treat it as a business expense.

For more information, read our main guide to sole trader expenses.

Gym memberships and fitness classes

Gym fees, Pilates, yoga, CrossFit and personal training sessions are treated as personal expenses.

They may all be vital for your health, but HMRC does not consider them necessary for carrying out your trade.

There is one narrow exception for employers who provide fitness facilities on their own premises that are genuinely available to all employees.

That does not help a sole trader paying for their own membership.

Wellbeing treatments

Massage, physiotherapy, osteopathy and similar services follow the same rule.

Unless the treatment is to fix an injury caused directly by your work and you have clear medical evidence, HMRC will usually class it as private spending.

Health checks and medical costs

Routine health checks, spa visits or alternative therapies are not allowable, as – once again – HMRC sees them as ordinary living costs which you would have incurred anyway.

The same principle explains why you cannot usually claim everyday clothing or general meals outside business travel.

Here are some of our related guides:

• Can you claim clothing as a business expense if you’re self-employed?
• Claiming subsistence as a sole trader
• Eye tests and glasses for the self-employed
• Home office expenses for the self-employed

Allowable vs non-allowable wellbeing costs

What about limited company directors?

If you run a limited company, paying for a gym membership through the business does not circumvent the ‘wholly and inclusively’ rule either.

HMRC treats it as a taxable benefit in kind, so the company employee is taxed on the value, and the company may be liable for Class 1A National Insurance.

If you’re a company director rather than a sole trader, see our limited company expenses guidance and tax-efficient ways to pay yourself.

FAQs on wellbeing expenses for the self-employed

Can I claim vitamins or supplements?

No – vitamins, supplements and similar products are treated as everyday living costs, not business expenses.

Even if you believe they keep you healthy enough to do your work, HMRC will not accept them as deductible.

The only time supplements might be linked to business is if they are prescribed as part of medical treatment for a workplace injury, but that would be very unusual.

What about therapy or counselling?

Therapy, counselling, or general wellbeing courses are not allowable because they provide a personal benefit.

An exception applies when the service is compulsory or professionally required to conduct your trade.

For example, regulated therapists often have to undergo professional supervision. In this rare case, these supervision costs can be justified as a business expense. But for most sole traders, counselling is always a private expense.

Can I claim costs if exercise is prescribed by my GP?

Sometimes GPs prescribe exercise as part of treatment for certain medical conditions. Even then, HMRC normally treats this as a personal healthcare cost. If your work directly caused the condition – for example, repetitive strain or a back injury from physical labour – you might have a strong argument. However, you would need strong medical evidence to link it directly to your trade. In practice, HMRC almost always disallows gym or exercise costs, even when prescribed.

Is stress management training allowable?

Mindfulness, stress-reduction, or relaxation classes are not deductible. However, if you take training that is clearly aimed at business skills (such as client handling, conflict resolution or leadership under pressure), HMRC is more likely to accept it as staff training. The key is whether the course directly improves your business performance, or whether it simply benefits you personally.

What about private medical insurance instead?

Private health insurance is not an allowable expense for sole traders. You can pay it from your business account, but HMRC will disallow it on your tax return.