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.