Gym membership

Following on from the article by Richard Curtis on tax relief for gym membership fees (Old peculiar) I received the information below from a client.

The text that follows apparently represents the results of negotiations between HMRC’s Divers Unit and the RMT the National Union of Rail Maritime and Transport Workers. The text is from the union representative.

‘To all RMT Diving Members.

‘An increasing number of diving members have asked me whether they can claim for the cost of going to the gym to keep fit for a diving medical and dental costs as good teeth are also required for the diving medical.

‘Following discussions between the RMT and HMRC Divers Unit in Aberdeen as to whether the following expenses “gym and dental” costs would be allowable for persons who undertake an annual HSE diving medical both...