Can dental costs be tax deductable?

[devondan]

Hi all,

My apologies if this is a really dumb question but I can't find a decent answer that relates to the UK rather than the US.

I am a self employed consultant. Lots of meets, presentations and conferences etc. I also play rugby. The latter resulted in a few missing teeth.

Because appearance is important to my work, can I claim the cost of private dental treatment is a tax deductible expense?

Thanks in advance for your time,

Dan

[Zeno]

No. This would not be wholly and exclusively for the purpose of your trade unless you are saying that you only smile for business purposes and eat business meals (there may actually be scope if you are an MP now I come to think about it).

[devondan]

unless you are saying that you only smile for business purposes and eat business meals

It sometimes feels like this isn't far from the truth!

Thanks for the advice, Zeno. I thought this would likely be the case but thought it was worth checking

[Robert Wheeler]

Would you be able to claim it if you damaging your teeth was an occupational hazard? As a hypothetical example, if you were an independent food consultant that specialised in testing and tasting biscuits and sweets?

[Zeno]

Would you be able to claim it if you damaging your teeth was an occupational hazard? As a hypothetical example, if you were an independent food consultant that specialised in testing and tasting biscuits and sweets?

No, you would be caught by the intrinsic duality of purpose invloved. Even if you can demonstrate that there is somewhat of a business need for this you would still unavoidably use your teeth for personal matters.

[Robert Wheeler]

Yes, you might use your teeth for personal use, but if the damage was obviously linked to your work, and involved a large exposure to sugars and acids and other things that will damage your teeth, surely it would be legitimate to make it a business expense to repair the damage?

[Zeno]

Yes, you might use your teeth for personal use, but if the damage was obviously linked to your work, and involved a large exposure to sugars and acids and other things that will damage your teeth, surely it would be legitimate to make it a business expense to repair the damage?

No, I am afraid not. This may demonstrate:-http://www.hmrc.gov.uk/manuals/bimmanual/BIM37950.htm

[Robert Wheeler]

Ok, I have a slightly different question then. I am a video producer, and I am short sighted, and use spectacles to correct my vision. I have a bit of trouble using cameras eye pieces with my normal glasses, and normally end up using lcd side panels, which are less than ideal.

I have been considering having a bespoke pair of spectacles made up that would make it easier to use a camera eye piece, and have a couple of other features tailored for my profession. This item would be created entirely for the purpose of my business activities, so would it be legitimate to charge it as a business expense?

[Zeno]

Ok, I have a slightly different question then. I am a video producer, and I am short sighted, and use spectacles to correct my vision. I have a bit of trouble using cameras eye pieces with my normal glasses, and normally end up using lcd side panels, which are less than ideal.

I have been considering having a bespoke pair of spectacles made up that would make it easier to use a camera eye piece, and have a couple of other features tailored for my profession. This item would be created entirely for the purpose of my business activities, so would it be legitimate to charge it as a business expense?

Variations of this come up fairly often, say with people who claim to have a pair of glasses that they use when using a computer and seeing that they do so only at work, the cost should represent a legitimate business expense.

The same principle applies I am afraid. I believe there is some allowance for safety gear - if you get prescription goggles for example but that would not be the case here.

[spidersong]

I'm purely a VAT specialist so forgive me for butting in here but if I understand correctly the deduction centres on 'wholly and exclusively used' for business purposes, not whether the the cost has been incurred purely because of a business need. (It's not why you get it, but what you do with it.)

It's the actual ability to use it outside the business situation that's the deciding factor. So if the glasses were intrinsically unsuitable for private use they would be an allowable expense (i.e. as per Zeno's prescription goggles, no one would wear them to go down the pub).

So if they were made such that they could only be used with 'commercial' video cameras, which in your case HMRC have presumably accepted as business deductions in the past, and had no possible domestic application then they would be recoverable. (However the chances of procuring such an object would I think be slim, would you be able to procure a 'prescription' eyepiece for your cameras?)

Is my reasoning sound on this?

[paultnl]

If the glasses had your company logo on them would they not come under the same rules as uniforms?

[Zeno]

If the glasses had your company logo on them would they not come under the same rules as uniforms?

No. The logo would have to be conspicious which would be hard to achieve on a pair of glasses.

[Robert Wheeler]

I do not understand how that rule can be justified. Many people have eye problems and buying glasses is a considerable expense. A lot of people that require the use of glasses have trouble with equipment with eye pieces. If a person does not have the disposable income to purchase glasses tailored to the use the equipment, then they are less likely to take/apply for jobs in that position.

Companies have a duty and obligation to recruit with equality in mind. If they want to recruit someone who requires a bespoke pair of glasses to do the job with the particular types of equipment that they use, surely it is a legitimate business expense if the company buys it for them?

[David Griffiths]

If you are going to look at tax rules and try to apply principles of (perceived) fairness and logic you are going to

a) waste a lot of time

b) be very disappointed

It was one of the first lessons that I learned in tax, and one that has stood me in good stead.

The rules are the rules, whether you like them or not, and there are a few examples where they produce a much unfairer result

[Zeno]

I do not understand how that rule can be justified. Many people have eye problems and buying glasses is a considerable expense. A lot of people that require the use of glasses have trouble with equipment with eye pieces. If a person does not have the disposable income to purchase glasses tailored to the use the equipment, then they are less likely to take/apply for jobs in that position.

Companies have a duty and obligation to recruit with equality in mind. If they want to recruit someone who requires a bespoke pair of glasses to do the job with the particular types of equipment that they use, surely it is a legitimate business expense if the company buys it for them?

There are provisions listed http://www.hmrc.gov.uk/manuals/eimanual/EIM21765.htm however these refer only to employers in relation to employees.

The rules are different for the self employed.

[Williams lester]

Companies have a duty and obligation to recruit with equality in mind. If they want to recruit someone who requires a bespoke pair of glasses to do the job with the particular types of equipment that they use, surely it is a legitimate business expense if the company buys it for them?

At this point the prospective employee can contact the DWP access to work scheme, who will assess a need for any special equipment needed and possibly provide all or part of the cost of the equipment.

[DickM]

Hi all,

My apologies if this is a really dumb question but I can't find a decent answer that relates to the UK rather than the US.

I am a self employed consultant. Lots of meets, presentations and conferences etc. I also play rugby. The latter resulted in a few missing teeth.

Because appearance is important to my work, can I claim the cost of private dental treatment is a tax deductible expense?

Thanks in advance for your time,

Dan

Forgive me, but I think you are extracting the urine ;)