No, a Royal Horticultural Society (RHS) membership is generally not tax-deductible for individuals if it’s for personal use. Membership fees for organizations like the RHS are typically considered personal expenses, similar to other recreational or leisure memberships.
However, if you are a business owner, self-employed, or involved in a profession related to gardening, horticulture, or landscaping, and you can demonstrate that the RHS membership is directly related to your business (e.g., for professional development, networking, or industry insights), there could be a case for it being considered a business expense. In such cases, it could be deductible as a business expense on your taxes.
It’s important to consult with a tax professional or accountant for advice tailored to your specific situation.