Section 343 — Income Tax (Earnings and Pensions) Act 2003: Deduction for professional membership fees

Deduction for professional membership fees 343 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the register maintained by the Registrar of Chiropractors, c the dental care professionals register, d the dentists register, e the register of dispensing opticians, f the register maintained by the Health and Care Professions Council , 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, l the register maintained under article 19 of the Pharmacy Order 2010 so far as relating to pharmacists or pharmacy technicians, n the register of pharmaceutical chemists kept under Articles 6 and 9 of the Pharmacy (Northern Ireland) Order 1976. o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, s the register of social workers in England kept under section 39(1) of the Children and Social Work Act 2017, t the register kept under the Anaesthesia Associates and Physician Associates Order 2024. 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. 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 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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, 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. 5A Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate. Architects 6 Fee payable for entry or retention of a name in the Register of Architects. Teachers etc 7 Fee payable for entry or retention of a name in any of the following—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the register maintained by the General Teaching Council for Scotland, c the register maintained by the Education Workforce Council . d the register maintained by the General Teaching Council for Northern Ireland. Patent attorneys and trade mark attorneys 8 Registration fee payable by—

a a registered patent attorney , b a registered trade mark attorney .

9 Practising fee payable by—

a a registered patent attorney , b a registered trade 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.

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. Occupations 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. Occupations in the gambling industry 16 Fee payable—

a on applying for a personal licence from the Gambling Commission under the Gambling Act 2005, or b on applying to vary such a licence.

17 Any fee payable to the Gambling Commission under section 132 of that Act.

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.