Revenue eBrief No. 04/18
09 January 2018
Deduction for expenses in respect of annual membership fees paid to a professional body
Tax and Duty Manual Part 05-02-18 (Deduction for expenses in respect of annual membership fees paid to a professional body) has been updated.
The updated manual clarifies the circumstances in which membership fees paid to a professional body may be allowed as a deduction under section 114 TCA 1997.