Hope this is right forum, question is can one claim an income tax deduction against sole-trader income for insurance payments made to accident & sickness policies, e.g. CICE ones. The person involved is paying quite an amount annually on policies covering accident or sickness. They are self-employed and the policies would cover an amount of income while out of work or hositalised as a result of accident or sickness (whether or not caused at their self-employment ). None of the policies are "permanent health" type.