Jerry Buttimer (Cork South Central, Fine Gael)
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182. To ask the Minister for Finance if CORU registration fees for social workers qualify in full as a tax deductible expenditure; and if he will make a statement on the matter. [8904/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a tax deduction is available to an individual, in his or her capacity as a social worker, in respect of the registration fee statutorily imposed by virtue of the provisions of the Health and Social Care Professionals Act 2005.