EIM32891 - Other expenses: professional fees and subscriptions: health professionals

Section 343(2) ITEPA 2003

The following fees may be eligible for a deduction under Section 343 ITEPA 2003 from earnings from an employment:

  • a fee payable for entry or retention of a name in any of the following:
  • the register of Chartered Psychologists
  • the register maintained by the Registrar of Chiropractors
  • a roll or record kept for a class of dental auxiliaries
  • the dentists register
  • the register of dispensing opticians
  • the register maintained by the Health Professions Council
  • the register maintained by the registrar appointed by the Hearing Aid Council
  • the general and specialists registers of medical practitioners, including the fee for CCT, CESR and CEGPR certificates
  • the register maintained by the Nursing and Midwifery Council
  • either of the registers of ophthalmic opticians
  • the register maintained by the Registrar of Osteopaths
  • the register of Pharmaceutical Chemists
  • a fee payable by a chartered psychologist on the issue of a practising certificate.