Oireachtas Joint and Select Committees
Wednesday, 21 March 2018
Committee on Budgetary Oversight
Tax Relief on Trade Union Subscriptions: Fórsa
3:00 pm
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
It is a deductible expense for the employer on its own financial statements, and the employee does not pay BIK. A Revenue guidance note was issued in January of this year that tightened up on the test that has to be applied in terms of the wholly, exclusively, necessarily test. Is the witness familiar with that?
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