Medical & Dental Costs

Medical and dental expenses will not be allowed for tax unless it can be proved that the expense, or an identifiable proportion of the expense, was incurred wholly and exclusively for the purposes of the trade.

It is extremely difficult to prove that there is no private benefit associated with medical expenses. However, recent case law indicates that one way to obtain a deduction is by proving that the cost is totally unnecessary for private well-being. This is in most cases unlikely though.