Revenue eBrief No. 085/21
15 April 2021
Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
Tax and Duty Manual Part 05-02-17 has been updated at paragraph 4 to clarify:
- the three professions where the CORU annual registration fee is not incorporated into a flat rate expense deduction
- that for these three professions only, a claim under section 114 of the Taxes Consolidation Act 1997 can be made for the registration fee.