Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Is it the case that there are many thousands of employees out there who are paying a professional subscription themselves instead of having it paid by their employers? It may not be absolutely necessary for these employees to be a member of an institution but it certainly enhances their professional qualifications and experience - they might benefit from continuing professional development, CPD - and they are currently not getting any tax relief on that. It has to be an absolute requirement of his or her employment.