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.