Only the cost of the activity itself is tax-free, for example gym cards, entry fees, course fees, course fees or lift tickets. Thus, you cannot use the health care allowance to pay personal membership fees in associations or other associations, or licences, driving licences, diplomas and the like.

Nor can you use the health care grant to buy or rent equipment . However, you can use the wellness grant to pay for the activity including equipment if equipment is included in the activity itself, for example bowling where the bowling ball is included. If, on the other hand, the equipment is rented separately in connection with paying for an activity, the wellness grant can only be used to pay for the activity itself.

Treatments that are health care or beauty care are not covered by the rules for tax-free health care, so it is not approved to use the health care grant for these treatments.

Healthcare means measures to medically prevent, investigate and treat diseases and injuries ( e.g. naprapathy, chiropractic).

Beauty care means treatments with a mainly cosmetic purpose ( e.g. pedicure, facial treatment).