Written answers

Friday, 6 September 2019

Photo of Maurice QuinlivanMaurice Quinlivan (Limerick City, Sinn Fein)
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110. To ask the Minister for Finance the amount of tax relief claimed on subscriptions to professional organisations by workers and self-employed persons in 2018 by each professional organisation; and if he will make a statement on the matter. [35654/19]

Photo of Maurice QuinlivanMaurice Quinlivan (Limerick City, Sinn Fein)
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111. To ask the Minister for Finance the amount of tax relief claimed by businesses on subscriptions to business representative bodies in 2018 by each business representative body; and if he will make a statement on the matter. [35655/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 110 and 111 together.

I am advised by Revenue that there is no requirement for workers or self-employed persons to separately declare professional subscriptions in their tax returns (allowable subscriptions are included in their allowable expenses). There is also no requirement for businesses to declare subscriptions to business representative bodies in their tax returns. It is therefore not possible to provide the data requested by the Deputy.

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