Bríd Smith (Dublin South Central, People Before Profit Alliance)
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235. To ask the Minister for Finance if professional fees are paid by his Department on behalf of employees; if so, the total number involved; and the amount of each fee. [42700/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I wish to advise the Deputy that professional fees are paid by this Department on behalf of employees. However, some of the fees are recouped by the Department from the employees and BIK is paid on professional fees where applicable.

Under the Finance Act, 2011, the Department is obliged to make statutory deductions (Benefit in Kind) such as PAYE, PRSI etc., on the payment/reimbursement of any annual membership fee of a professional body paid for by the Department except where the following applies:

1. There is a statutory requirement for membership of a professional body etc.;

2. There is a requirement for a practicing certificate or licence;

3. All of the following conditions are satisfied: 

4. The duties of the employee and the duties of the employment require the exercise or practice of the occupation or profession in respect of which the annual membership fee refers; and

5. The employee so exercises or practices the occupation or profession in respect of which the annual membership fee refers; and

6. Membership of the professional body is an indispensable condition of the tenure of the employment i.e. the job application must have it clearly noted in the document advertising the post that it is essentialthat the employee be a member of an organisation.

The following professional fees were paid in 2020.