Part 5U.K.Employment income: deductions allowed from earnings

Chapter 2U.K.Deductions for employee’s expenses

Modifications etc. (not altering text)

Fees and subscriptionsU.K.

343Deduction for professional membership feesU.K.

(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,

[F1(c) the dental care professionals register,]

(d)the dentists register,

(e)the register of dispensing opticians,

(f)the register maintained by the Health Professions Council,

F2(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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,

[F3(l)the Register of Pharmaceutical Chemists.]

[F3(l)the Register of Pharmacists maintained under article 10(1) of the Pharmacists and Pharmacy Technicians Order 2007,

(m)the Register of Pharmacy Technicians maintained under 21(1) of the Pharmacists and Pharmacy Technicians Order 2007,

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

[F4(o)the register maintained by the General Social Care Council,

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

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

(r)the register maintained by the Northern Ireland Social Care Council.]

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.

[F5(d)the register maintained by the Animal Medicines Training Regulatory Authority pursuant to paragraph 13 of Schedule 3 to the Veterinary Medicines Regulations 2006.]

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.

[F6(d)the register maintained by the General Teaching Council for Northern Ireland.]

[F7Patent attorneys] and [F8trade mark attorneys]

8. Registration fee payable by—

(a)a registered [F7patent attorney],

(b)a registered [F8trade mark attorney].

9. Practising fee payable by—

(a)a registered [F7patent attorney],

(b)a registered [F8trade mark attorney].

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.

[F914. 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.]

[F10Occupations in the private security industry

15. Fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.]

(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 [F11Commissioners] 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.

Textual Amendments

F1Words 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)

F3Words 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)

F7Words 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)

F8Words 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)