Revenue eBrief No. 020/20

28 January 2020

General Rule as to Deduction for Expenses in Employment

Tax and Duty Manual Part 05-02-20 sets out the principles, based on case law, for determining the tax deductibility of general expenses incurred in the performance of the duties of an employment.

The final paragraph of Chapter 5 has been updated to include clarification regarding the deductibility of Continuous Professional Development (CPD).  Courses relevant to the business of an employer are not regarded as a taxable benefit.