Mr. Shay Cody:

It is a tax free benefit for the employer. The traditional distinction between the tax treatment of self-employed versus PAYE workers was that it had to be wholly, exclusively and necessarily a requirement for a PAYE worker. "Necessarily" was never a requirement for the self-employed. In a business situation, however, it can be easily agreed that it is necessary. If a company was pitching for business it would use the fact that somebody was a member of the professional body as part of its pitch for business, which then meets the "necessarily" camp, and it can be written off as an expense.