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Deduction for expenses in respect of annual membership fees paid to a professional body.

Revenue recently published the below in relation to deduction for expenses in respect of annual membership fees paid to a professional body.  If it is relevant to you, please familiarise yourself with it.

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.

(Source: Revenue)

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