Can I claim gym, medical and health costs as a sole trader?

Can I claim gym, medical and health costs as a sole trader? Mostly no. In 2026-27, gym membership, private medical cover, dental bills, glasses and income protection for yourself are not business expenses. Safety glasses and ear defenders are, and health benefits for staff you employ usually are. No. GOV.UK lists gym membership fees among the costs the self-employed cannot claim. Even in the stunt performer case in HMRC's manual, general health and fitness costs were refused, because they were not tied specifically to stunt work and fitness is needed in many jobs. Usually not. HMRC's manual says medical spending on ensuring or restoring good health is not generally allowable, even where the illness came from the work. There is a narrow exception for costs of a special character dictated by the occupation, as with a stunt performer. No. HMRC's manual says premiums for your own life, accident or sickness cover are not allowable. The flip side is that payouts are not trading income, and the manual says they are generally tax-free. Read the full answer, with every source, at rightotax.co.uk.