Revenue eBrief No. 001/20

02 January 2020

Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

Tax and Duty Manual Part 05-02-17 - Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU) - has been updated to clarify that representative bodies of CORU professions may apply for CORU registration as a flat rate expense (FRE), where the expense is not currently available as an FRE. CORU has registers open for the following additional professions:

  • Dietitians
  • Medical Scientists
  • Social Workers
  • Speech & Language Therapists.