Revenue eBrief No. 21/17

17 February 2017

Opticians in employment

Tax and Duty Manual Part 05-02-07 sets out the types of payments, made by optometrists and dispensing opticians in employment, which can be allowed as an expense deduction under section 114 of the Taxes Consolidation Act 1997.

The Manual has been updated to reflect the fact that responsibility for the registration of such persons transferred to the Optical Registration Board at CORU (Ireland’s multi-profession health regulator) with effect from 31 October 2015.