216. Deputy Noel Grealish asked the Minister for Finance if persons employed as fully-qualified accountants in either the public and civil service sector or the private sector are eligible for tax relief under section 114 TCA for their professional membership fees paid by themselves to their accountancy representative body; if fully-qualified accountants employed in accountancy practices are similarly entitled when they pay the fees themselves; if he will provide details of the legislative requirement in which such fees must be incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment; and if he will make a statement on the matter. [33700/22]

Summary

216. Deputy Noel Grealish asked the Minister for Finance if persons employed as fully-qualified accountants in either the public and civil service sector or the private sector are eligible for tax relief under section 114 TCA for their professional membership fees paid by themselves to their accountancy representative body; if fully-qualified accountants employed in accountancy practices are similarly entitled when they pay the fees themselves; if he will provide details of the legislative requirement in which such fees must be incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment; and if he will make a statement on the matter. [33700/22]

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• Tax Reliefs

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