Dáil Éireann Debate, Thursday - 10 December 2020
241. Deputy Bríd Smith asked the Minister for Public Expenditure and Reform if professional fees are paid by his Department on behalf of employees; if so, the total number involved; and the amount of each fee. [42706/20]
View answerThe information requested for my Department and the Office of Government Procurement, which is also part of my Department, is set out in the tables below. As agreed with the Deputy, the information provided is limited to the previous 12 month period.
The statutory position up to 31 December 2010 was that the reimbursement or payment of an annual membership fee of a professional body, on behalf of an employee, by an employer did not give rise to a taxable benefit-in-kind if membership of that professional body was "relevant to the business" of the employer. However, under the Finance Act 2011, my Department is, since 1 January 2011, statutorily obliged to deduct PAYE, PRSI and USC on the (repayment\reimbursement) of an annual membership fee of a professional body.
Following the publication of the Finance Act representations were made by various bodies and Revenue issued an eBrief (no. 19/11) clarifying the position. Revenue says that whilst each case should be examined on its own facts and circumstances, it will allow a tax deduction for an employee in the following circumstances for the tax year 2011 and subsequent years:
1. where there is a statutory requirement for membership of a professional body etc.;
2. where there is a requirement for a practicing certificate or license;
3. where all of the following conditions are satisfied:
4. the duties of the employee and the duties of the employment require the exercise or practice of the occupation or profession in respect of which the annual membership fee refers; and
5. the employee so exercises or practices the occupation or profession in respect of which the annual membership fee refers; and
6. Membership of the professional body is an indispensable condition of the tenure of the employment.
|
Date Paid |
Professional Body |
Amount Paid |
|
01/01/2020 |
Chartered Accountants Ireland |
€582.00 |
|
07/01/2020 |
Life Insurance Association (Ireland CLG) |
€150.00 |
|
07/01/2020 |
Chartered Institute of Management Accountants |
€349.00 |
|
14/01/2020 |
Statistical and Social Inquiry Society of Ireland |
€200.00 |
|
21/01/2020 |
Mediators |
€2,774.00 |
|
06/02/2020 |
Irish Institute of Training and Development |
€208.00 |
|
06/02/2020 |
Irish Institute of Training and Development |
€208.00 |
|
06/02/2020 |
Irish Institute of Training and Development |
€208.00 |
|
13/02/2020 |
Irish Society of Occupational Medicine |
€480.00 |
|
09/03/2020 |
Association of Chartered Certified Accountants |
£258.00* |
|
30/03/2020 |
Chartered Institute of Personnel Development |
£324.00* |
|
01/04/2020 |
Audit Leaders Renewals & General membership |
€1,277.00 |
|
01/05/2020 |
Royal College of Physicians Ireland |
€175.00 |
|
08/05/2020 |
Royal College of Physicians Ireland |
€200.00 |
|
08/05/2020 |
Royal College of Physicians Ireland |
€200.00 |
|
11/05/2020 |
Royal College of Physicians Ireland |
€175.00 |
|
11/05/2020 |
Chartered Institute of Management Accountants |
£297.00* |
|
15/05/2020 |
International Association of Privacy Professionals |
$100.00* |
|
21/05/2020 |
Medical Council of Ireland |
€605.00 |
|
21/05/2020 |
Medical Council of Ireland |
€605.00 |
|
21/05/2020 |
Medical Council of Ireland |
€605.00 |
|
25/05/2020 |
Medical Council of Ireland |
€605.00 |
|
27/05/2020 |
Chartered Institute of Personnel Development |
£190.00* |
|
02/06/2020 |
Chartered Institute of Personnel Development |
£216.00* |
|
10/06/2020 |
Project Management Institute |
$129.00* |
|
10/06/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
16/06/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
19/06/2020 |
Chartered Institute of Personnel Development |
£163.00* |
|
19/06/2020 |
Society of Actuaries |
€178.00 |
|
25/06/2020 |
Life Insurance Association (Ireland CLG) |
€150.00 |
|
01/07/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
01/07/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
07/07/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
07/07/2020 |
Chartered Institute of Personnel Development |
£98.00* |
|
08/07/2020 |
Chartered Institute of Personnel Development |
£163.00* |
|
15/07/2020 |
Chartered Institute of Personnel Development |
£190.00* |
|
15/07/2020 |
Chartered Institute of Personnel Development |
£163.00* |
|
15/07/2020 |
Chartered Institute of Personnel Development |
£216.00* |
|
30/07/2020 |
Chartered Accountants Ireland |
€582.00 |
|
30/07/2020 |
Association of Compliance Officers |
€250.00 |
|
19/08/2020 |
Royal College of Physicians Ireland |
€300.00 |
|
19/08/2020 |
Royal College of Physicians Ireland |
€395.00 |
|
19/08/2020 |
Royal College of Physicians Ireland |
€540.00 |
|
01/09/2020 |
Chartered Institute of Personnel Development |
£163.00* |
|
16/09/2020 |
Chartered Accountants Ireland |
€582.00 |
|
22/09/2020 |
Chartered Financial Analyst Institute |
$400.00* |
|
15/10/2020 |
Royal College of Physicians London |
€148.00 |
|
21/10/2020 |
Life Insurance Association (Ireland CLG) |
€150.00 |
|
28/10/2020 |
Irish Taxation Institute |
€330.00 |
|
29/10/2020 |
Public Relations Institute of Ireland |
€288.00 |
|
17/11/2020 |
Chartered Institute of Management Accountants |
€304.00 |
|
27/11/2020 |
Chartered Institute of Public Finance and Accountancy |
€373.00 |
|
27/11/2020 |
Chartered Institute of Public Finance and Accountancy |
€373.00 |
|
02/12/2020 |
Association of Chartered Certified Accountants |
€291.00 |
|
04/12/2020 |
Project Management Institute |
€112.00 |
|
08/12/2020 |
Accounting Technicians Ireland |
€175.00 |
*Fees paid in UK pound or US Dollars
Office of Government Procurement
|
Date Paid |
Professional Body |
Amount Paid |
|
14/01/2020 |
Institute of Certified Public Accountants |
€615.00 |
|
21/01/2020 |
Engineers Ireland |
€280.00 |
|
21/01/2020 |
The Society of Chartered Surveyors |
€889.00 |
|
31/01/2020 |
The Royal Institute of Architects of Ireland |
€540.00 |
|
25/02/2020 |
Engineers Ireland |
€310.00 |
|
26/02/2020 |
Chartered Accountants Ireland |
€583.00 |
|
05/06/2020 |
Chartered Institute of Personnel and Development |
€283.28 |
|
11/06/2020 |
Institute of Directors in Ireland |
€325.00 |
|
30/06/2020 |
Irish Institute of Training & Development |
€625.00 |
|
08/07/2020 |
Chartered Institute of Personnel and Development |
€730.39 |
|
23/07/2020 |
Engineers Ireland |
€280.00 |
|
11/08/2020 |
Engineers Ireland |
€310.00 |
|
01/09/2020 |
Chartered Institute of Personnel and Development |
€185.49 |
|
10/09/2020 |
The Mediators Institute of Ireland |
€140.00 |
|
08/10/2020 |
Irish Centre for European Law |
€395.00 |
|
13/10/2020 |
Public Relations Institute of Ireland |
€320.00 |
|
18/11/2020 |
Irish Institute of Training & Development |
€625.00 |
