SA103 box 26 — other allowable business expenses
Health & Wellbeing
Health costs are rarely deductible for sole traders. The main exception is if health is a requirement of your specific trade, or occupational health costs for employees.
What you CAN claim
- Medical expenses required by your trade (e.g. a singer's voice insurance)
- Eye tests if computer use is a requirement of the job
- Glasses or contact lenses required solely for computer use at work
- Occupational health costs for employees
What you CANNOT claim
- General healthcare, gym memberships, therapy
- Medical insurance premiums for yourself
- Cosmetic treatments
- General fitness costs unless you're a professional athlete/fitness instructor
Common examples for sole traders
Eye test for a developer who uses screens all dayComputer glasses prescribed for screen workOccupational health assessment for an employeeVoice insurance for a professional singer
Practical tips
- 1
HMRC rarely allows health costs for sole traders — the bar is high
- 2
The 'wholly and exclusively' test is key: the expense must be solely for business
- 3
If you have employees, some healthcare costs can be provided tax-efficiently
Track health & wellbeing expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.