Answers · UK 2025/26
Can you claim a gym membership as a business expense?
Generally no. HMRC disallows gym memberships for most self-employed people and employees because they confer a personal benefit and do not meet the "wholly and exclusively" test.
Full answer
HMRC's "wholly and exclusively" rule means that expenditure with a dual personal and business purpose is not deductible. Gym memberships are considered a personal expense because physical fitness benefits the individual regardless of their occupation. There is a narrow exception: a personal trainer or fitness instructor whose business is physical fitness may be able to justify a gym membership as wholly for business, but HMRC scrutinises these claims closely. Employees cannot claim gym membership costs on a tax return unless their employer provides the gym as a tax-exempt benefit in kind (using the £3,385 2026/27 employer-provided sports facility exemption for on-premises facilities, but this does not cover third-party gym memberships). Employer-paid gym membership at a third-party gym is a taxable benefit in kind reportable on a P11D.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.