Deduction for statutory registration fees paid to CORU
Revenue updated the Tax and Duty Manual Part 05-02-17 – Deductions for statutory registration fees paid to the Health and Social Care Professionals Council – clarifying the three professions entitled to make a claim under section 114 TCA 1997 for registration fees, in addition to the flat rate expense amount.
Paragraph 4 of the Tax and Duty Manual now clarifies the three professions where the CORU annual registration fee is not incorporated into a flat rate expense deduction. These include occupational therapists, physiotherapists and radiographers/radiation therapists.
For these three professions only, a claim under section 114 TCA 1997 can be made for the registration fee, in addition to the flat rate expense available for the profession.
See Revenue eBrief No. 085/21 for full details.