Brighton has a large community of personal trainers, yoga and pilates teachers, physiotherapists, massage therapists and studio owners. Most work for themselves, and the tax questions are the same ones again and again: do I charge VAT, what can I claim, and am I better as a sole trader or a limited company.
We work with self-employed trainers, therapists and studio owners across Brighton and Hove, and we know where the VAT and expense rules differ from other trades.
Get in Touch| Type of work | VAT treatment |
|---|---|
| Treatment by a registered health professional, for example a physiotherapist, osteopath or chiropractor | Generally exempt as medical care |
| Personal training, fitness classes, yoga and pilates taught privately | Standard rate, 20%, once you are VAT-registered |
| Massage and complementary therapies | Depends on whether it is medical care by a registered practitioner. Check before you assume either way |
Only taxable sales count towards the £90,000 registration threshold. A physiotherapist with exempt treatment income and no taxable sales cannot register or reclaim VAT on costs, while a personal trainer earning £95,000 over twelve months must register and add 20% to fees. If you mix both, partial exemption rules apply. HMRC's health professionals notice sets out which registers count.
If your combined self-employment and property income passes £50,000, Making Tax Digital for Income Tax applies from April 2026, with quarterly updates. At that level, a limited company can also be worth modelling, particularly if you employ other instructors. We do not assume it will save tax, because at most profit levels it does not unless you leave money in the company.
Many gyms let trainers rent floor space for a weekly or monthly fee. That is usually self-employment if you find and price your own clients and carry the risk of no bookings, and the fee is a deductible cost. A gym that sets your hours, pays you a wage and controls how you work may be your employer instead. The working arrangement decides it, not the label.
Prepaid class packs and memberships follow the same rule as any advance payment. Sole traders on the cash basis count the money when it arrives. A limited company carries the unused part of a pack at the year end as deferred income.
Related: Self Assessment, bookkeeping, VAT returns and start-up advice.
Sources: GOV.UK: Health professionals, pharmaceutical products and VAT, Notice 701/57, GOV.UK: Simplified expenses for vehicles, GOV.UK: Income Tax rates.
Only once VAT-registered, which becomes compulsory when taxable sales pass £90,000 in any rolling 12 months. Personal training and fitness classes are standard-rated, so after registering you add 20% to your fees. Below the threshold you do not charge VAT.
Treatment by a physiotherapist on the statutory register is generally exempt as medical care by a registered professional. Exempt income does not count towards the VAT threshold, but you also cannot reclaim VAT on the costs of providing it.
Yes. Travel between client sessions, or to a venue that is not your regular base, is an allowable business cost. Use 45p a mile for the first 10,000 miles in a tax year and 25p after that. Commuting to a permanent workplace is not allowable.
Usually self-employed if you pay the gym a fee for the space, find and price your own clients and carry the risk of no bookings. If the gym sets your hours, pays you a wage and controls how you work, you may be employed.