Gym membership for use of shower

simonchase

Hi all,

I'm self employed and often work in the same part of London in buildings without shower facilities.

I have joined a gym EXCLUSIVELY to shower after I have cycled to work in the morning. I never actually use the gym itself.

Can I claim the membership fees as a business expense?

Thanks for the advice.

BoGoF

Ha, ha.....behave

dmg24

BoGoF wrote: »

Ha, ha.....behave

Maybe he showers solely and exclusively for the purpose of work? :eek:

simonchase

I am a bit stinky.

Thanks guys

pchelpman

My view is that, if the Revenue knew the full facts, they would NOT allow the expense.

My reasoning is that the rule talks about expenses being allowable if they are wholly and exclusively directly for the purposes of conducting your work.

Showering would have what the Revenue call a "dual purpose" .... yes, you are showering to get clean after you have done your work but, if you didn't do that, would you not wash anyway for reasons of general personal hygiene and cleanliness?

Yes, I agree this is the Revenue being picky but I've had this issue with clients before. Sometimes the expense is hidden, and I don't know about it but, where I do, I have to discuss it in detail with the client to decide on the appropriate action depending on the exact nature of the (potentially troublesome) expense.

Just be careful is all I'll say.

simonchase

Of course I would shower at home.
But then having cycled in I'm sweaty and must PAY for an early morning shower in order that I can do a day's work without offending the nostrils of my colleagues.

pchelpman

simonchase wrote: »

must PAY for an early morning shower in order that I can do a day's work without offending the nostrils of my colleagues.

This is exactly the Revenue's (picky) point.

The shower is NOT purely an expense in the course of the self employment activity (like materials and tools for the profession).

The shower has a dual purpose - is also necessary so as not to offend anyone.

If they allowed the gym membership on those grounds .... I don't shower. I swim in the local baths everyday. They must then allow that (which they cannot do).

There would be too may conflicts if they allowed a diversion from the "wholly and exclusively" rule.

If any expense gives the self employed business owner/proprietor a personal benefit of any kind - by design or by accident - then the Revenue would disallow the expense if pushed.


Here is a tax case that may help to clarify what I mean about "dual purpose". This case involved professional clothing but the principle is identical :

Mallalieu v Drummond, http://www.taxation.co.uk/taxation/articles/2008/10/01/6923/win-or-lose


You may disagree with the Revenue's approach to the law here but the law is the law. If they decide to follow it to the letter they can do so.


Like I said before....just be careful what you claim.

simonchase

Thanks everyone. Very interesting.