Section 343 | Deduction for professional membership fees

From legislation.gov.uk

15 July 2026

(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.TableHealth professionals^F1F2F3F4F5

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

(a)Repealed

(b)the register maintained by the Registrar of Chiropractors,

(c)the dental care professionals register,^F6

(d)the dentists register,

(e)the register of dispensing opticians,

(f)the register maintained by the Health and Care Professions Council ,^F7

(g)Repealed

(h)the register of medical practitioners,

(i)the register maintained by the Nursing and Midwifery Council,

(j)either of the registers of opthalmic opticians,

(k)the register maintained by the Registrar of Osteopaths,

(l)the register maintained under article 19 of the Pharmacy Order 2010 so far as relating to pharmacists or pharmacy technicians,^F8

(n)the register of pharmaceutical chemists kept under Articles 6 and 9 of the Pharmacy (Northern Ireland) Order 1976.^F9

(o)Repealed^F10

(p)the register maintained by the Care Council for Wales,^F10

(q)the register maintained by the Scottish Social Services Council,^F10

(r)the register maintained by the Northern Ireland Social Care Council,^F10

(s)the register of social workers in England kept under section 39(1) of the Children and Social Work Act 2017,^F11

(t)the register kept under the Anaesthesia Associates and Physician Associates Order 2024.^F12

(1A)Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 1983.^F13

(1B)Trainee registration fee payable by a person listed in the dentists register to a body which provides evidence to the General Dental Council relating to a person’s suitability to be awarded a Certificate of Completion of Specialist Training in a specialist branch of dentistry pursuant to regulations made under section 26(3) and (4) of the Dentists Act 1984^F14

(2)Repealed

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

(a)the register maintained by the registrar appointed by the Farriers Registration Council,

(b)the supplementary veterinary register,

(c)the register of veterinary surgeons.

(ca)any list or register of veterinary nurses maintained by the Royal College of Veterinary Surgeons,^F15

(d)the register maintained by the Animal Medicines Training Regulatory Authority pursuant to paragraph 13 of Schedule 3 to the Veterinary Medicines Regulations 2006.^F16

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

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

(5A)Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.^F17

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

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

(a)Repealed

(b)the register maintained by the General Teaching Council for Scotland,

(c)the register maintained by the Education Workforce Council.^F18

(d)the register maintained by the General Teaching Council for Northern Ireland.^F19

(8)Registration fee payable by—

(a)a registered patent attorney,^F2

(b)a registered trade mark attorney.^F3

(9)Practising fee payable by—

(a)a registered patent attorney,^F2

(b)a registered trade mark attorney.^F3

(10)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.

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

(a)an aircraft maintenance engineer,

(b)an air traffic controller or student air traffic controller,

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

(d)a flight information service officer.

(12)Fee (including any related medical examination fee) payable—

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

(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.

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

(14)Fee payable by a person employed or to be employed at a United Kingdom airport for a criminal records check required for the issue of a security pass authorising him to enter areas within the airport.^F20

(15)Fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.^F4

(16)Fee payable—^F5

(a)on applying for a personal licence from the Gambling Commission under the Gambling Act 2005, or^F5

(b)on applying to vary such a licence.^F5

(17)Any fee payable to the Gambling Commission under section 132 of that Act.^F5

Legal professionalsArchitectsTeachers etc Patent attorneys and trade mark attorneysOccupations in the transport sectorOccupations in the private security industry Occupations in the gambling industry

(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 Commissioners 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.^F21

Notes

F1
Word in s. 343(2) Table inserted (1.4.2015) by The Income Tax (Professional Fees) Order 2015 (S.I. 2015/886), arts. 1, 2(b)
F2
Words in s. 343(2) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 137(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F3
Words in s. 343(2) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 137(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
F4
Words in s. 343(2) added (17.5.2004) by The Income Tax (Professional Fees) Order 2004 (S.I. 2004/1360), arts. 1, 2
F5
Words in s. 343(2) Table inserted (1.12.2012) by The Income Tax (Professional Fees) Order 2012 (S.I. 2012/3004), arts. 1, 2
F6
Words in s. 343(2) substituted (31.7.2006 - see the London Gazette, issue no. 58050 dated 21.7.2006) by The Dentists Act 1984 (Amendment) Order 2005 (S.I. 2005/2011), art. 1(4)-(7), Sch. 6 para. 5 (with Sch. 7) (with transitional provisions in S.I. 2006/1671)
F7
Words in section 343(2) Table substituted (1.8.2012) by Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 15 para. 56(d); S.I. 2012/1319, art. 2(4)
F8
Words in s. 343(2) substituted (27.9.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(5), Sch. 4 para. 11; S.I. 2010/1621, art. 2(1)
F9
Words in s. 343(2) Table substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Pharmacists and Pharmacy Technicians Order 2007 (S.I. 2007/289), art. 1(2)(3), Sch. 1 para. 9 (which substitution is, as respects para. (n), continued (11.2.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(2)(c), Sch. 6 para. 2)
F10
Words in s. 343(2) Table added (6.4.2008) by The Income Tax (Professional Fees) Order 2008 (S.I. 2008/836), arts. 1, 2(2)
F11
Words in s. 343(2) Table inserted (2.12.2019) by Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 29; S.I. 2019/1436, reg. 2(s)
F12
Words in s. 343(2) Table inserted (13.12.2024) by The Anaesthesia Associates and Physician Associates Order 2024 (S.I. 2024/374), art. 1(3), Sch. 5 para. 5
F13
Words in s. 343(2) inserted (10.5.2013) by The Income Tax (Professional Fees) Order 2013 (S.I. 2013/1126), arts. 1, 2(2)
F14
Words in s. 343(2) Table inserted (6.4.2014) by The Income Tax (Professional Fees) Order 2014 (S.I. 2014/859), arts. 1, 2(a)
F15
Words in s. 343(2) Table inserted (6.4.2014) by The Income Tax (Professional Fees) Order 2014 (S.I. 2014/859), arts. 1, 2(b)
F16
Words in s. 343(2) Table added (6.4.2008) by The Income Tax (Professional Fees) Order 2008 (S.I. 2008/836), arts. 1, 2(3)
F17
Words in s. 343(2) inserted (10.5.2013) by The Income Tax (Professional Fees) Order 2013 (S.I. 2013/1126), arts. 1, 2(3)
F18
Words in s. 343(2) Table substituted (1.4.2015) by The Income Tax (Professional Fees) Order 2015 (S.I. 2015/886), arts. 1, 2(a)
F19
Words in s. 343(2) added (6.4.2005) by The Income Tax (Professional Fees) Order 2005 (S.I. 2005/1091), arts. 1, 2
F20
Words in s. 343(2) added (1.7.2003) by The Income Tax (Professional Fees) Order 2003 (S.I. 2003/1652), arts. 1, 2
F21
Words in s. 343 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2)(3)(e); S.I. 2005/1126, art. 2(2)(h)