Part 5Employment income: deductions allowed from earnings

Chapter 2Deductions for employee’s expenses

Fees and subscriptions

343Deduction for professional membership fees

(1)

A deduction from earnings from an employment is allowed for an amount paid in respect of a professional fee if—

(a)

the duties of the employment involve the practice of the profession to which the fee relates, and

(b)

the registration, certification, licensing or other matter in respect of which the fee is payable is a condition, or one of alternative conditions, which must be met if that profession is to be practised in the performance of those duties.

(2)

In this section “professional fee” means a fee mentioned in the following Table.

Table

Health professionals

  1. 1.

    Fee payable for entry or retention of a name in any of the following—

    1. (a)

      the Register of Chartered Psychologists,

    2. (b)

      the register maintained by the Registrar of Chiropractors,

    3. (c)

      a roll or record kept for a class of dental auxiliaries,

    4. (d)

      the dentists register,

    5. (e)

      the register of dispensing opticians,

    6. (f)

      the register maintained by the Health Professions Council,

    7. (g)

      the register maintained by the registrar appointed by the Hearing Aid Council,

    8. (h)

      the register of medical practitioners,

    9. (i)

      the register maintained by the Nursing and Midwifery Council,

    10. (j)

      either of the registers of opthalmic opticians,

    11. (k)

      the register maintained by the Registrar of Osteopaths,

    12. (l)

      the Register of Pharmaceutical Chemists.

  2. 2.

    Fee payable by a chartered psychologist on the issue of a practising certificate.

Animal health professionals

  1. 1.

    Fee payable for entry or retention of a name in any of the following—

    1. (a)

      the register maintained by the registrar appointed by the Farriers Registration Council,

    2. (b)

      the supplementary veterinary register,

    3. (c)

      the register of veterinary surgeons.

Legal professionals

  1. 1.

    Fee payable to the Council for Licensed Conveyancers on the issue of a licence to practise as a licensed conveyancer.

  2. 2.

    Fee and contribution to the compensation fund or Guarantee Fund payable on the issue of a solicitor’s practising certificate.

Architects

  1. 1.

    Fee payable for entry or retention of a name in the Register of Architects.

Teachers

  1. 1.

    Fee payable for entry or retention of a name in any of the following—

    1. (a)

      the register maintained by the General Teaching Council for England,

    2. (b)

      the register maintained by the General Teaching Council for Scotland,

    3. (c)

      the register maintained by the General Teaching Council for Wales.

Patent agents and trade mark agents

  1. 1.

    Registration fee payable by—

    1. (a)

      a registered patent agent,

    2. (b)

      a registered trade mark agent.

  2. 2.

    Practising fee payable by—

    1. (a)

      a registered patent agent,

    2. (b)

      a registered trade mark agent.

Occupations in the transport sector

  1. 1.

    Fee payable by a driving instructor for entry or retention of a name in the register of approved instructors or on the issue or renewal of a licence authorising its holder to give paid instruction in the driving of a motor car.

  2. 2.

    Fee (including any related medical or technical examination fee) payable, on the issue or renewal of a licence by the Civil Aviation Authority, by—

    1. (a)

      an aircraft maintenance engineer,

    2. (b)

      an air traffic controller or student air traffic controller,

    3. (c)

      a member of the flight crew of an aircraft registered in the United Kingdom,

    4. (d)

      a flight information service officer.

  3. 3.

    Fee (including any related medical examination fee) payable—

    1. (a)

      on the issue or renewal of a licence authorising its holder to drive a large goods vehicle or a passenger-carrying vehicle,

    2. (b)

      by an officer or other seaman on the issue, renewal or endorsement of a certificate, licence or other document which is required as evidence of his qualification or competence to serve in a ship.

  4. 4.

    Fee payable by a seafarer employed in a sea-going United Kingdom ship on the issue or renewal of a medical fitness certificate.

(3)

The Board of Inland Revenue may make an order adding such fee as is specified in the order to the Table of fees mentioned in subsection (2).

(4)

The Board may make an order if they consider that such fee is payable in respect of any registration, certification, licensing or other matter if it is required as a condition, or one of alternative conditions, of the practice of a profession.