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

An issue that often arises when debating this issue is tax relief for professional subscriptions. However, the divide seems to be between the self-employed and PAYE taxpayers. If a PAYE worker pays a professional subscription, unless it is a requirement of the job that he or she be a member of the professional body in question, the employee will not get tax relief on the subscription. Unless it is wholly, exclusively and necessarily required in the performance of a person's duties, a PAYE worker paying his or her own subscription does not get any tax relief. The issue being raised by way of contrast in respect of trade union subscriptions is that in the case of the self-employed such a subscription is, in effect, tax deductible. There is an issue of consistency here. Employees who pay their own subscription cannot avail of a tax relief on it, unless it is a requirement of their job. Generally, where it is a requirement of the job, the subscription will be paid by the employer and a benefit-in-kind issue may arise.

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