Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

180. To ask the Minister for Finance the reason the payment of professional subscriptions by employees in circumstances in which they are not reimbursed by their employer do not attract tax relief; the estimated cost of implementing such a measure; and if he will make a statement on the matter. [23278/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Since 2011, professional membership fees are only deductible under section 114 of the Taxes Consolidation Act 1997 where they are incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment. In the context of professional fees, this generally means where:

- the duties of his or her employment necessitate that the employee is a member of a professional body, or holds a practicing certificate or licence, and

- the employee cannot exercise those duties without that membership or certificate

Where such fees are not reimbursed by the employer then the employee concerned can claim the appropriate tax relief.  Further guidance, including a series of examples of where the relief applies, is available onwww.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-18.pdf.

I consider the current position to be a reasonable one. I am further advised by Revenue that the information from tax returns and other sources available to it does not provide a basis for estimating the cost of extending this measure to include all professional subscriptions paid by employees.