Question.

I am a self-employed cellist. I suffer from back pain which is made
worse by long periods of sitting still, particularly during concert
performances, I pay for regular visits to a chiropractor. Are the costs
of treatment deductible from income for tax purposes?

Answer.

The Courts were asked to consider a similar case of a professional guitarist
who paid to have medical treatment on a finger injury which was
preventing him from playing. His costs were found not to be allowable because
he also played the guitar as a hobby so there was “duality of purpose” and he
failed the “wholly and exclusively” test.

It seems likely you also fails the wholly and exclusively test since,
presumably, one of the purposes of paying for the treatment is to enable you to
enjoy other non-business sedentary activities