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.