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. Fee payable for entry or retention of a name in any of the following—
a
the Register of Chartered Psychologists,
b
the register maintained by the Registrar of Chiropractors,
c
a roll or record kept for a class of dental auxiliaries,
d
the dentists register,
e
the register of dispensing opticians,
f
the register maintained by the Health Professions Council,
g
the register maintained by the registrar appointed by the Hearing Aid Council,
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 of Pharmaceutical Chemists.
2. Fee payable by a chartered psychologist on the issue of a practising certificate.
Animal health professionals
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.
Legal professionals
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.
Architects
6. Fee payable for entry or retention of a name in the Register of Architects.
Teachers
7. Fee payable for entry or retention of a name in any of the following—
a
the register maintained by the General Teaching Council for England,
b
the register maintained by the General Teaching Council for Scotland,
c
the register maintained by the General Teaching Council for Wales.
Patent agents and trade mark agents
8. Registration fee payable by—
a
a registered patent agent,
b
a registered trade mark agent.
9. Practising fee payable by—
a
a registered patent agent,
b
a registered trade mark agent.
Occupations in the transport sector
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.
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.