Revenue eBrief No. 064/20
20 April 2020
Opticians in employment - professional indemnity cover
Tax and Duty Manual Part 05-02-07 - Opticians in Employment - is amended at paragraph 4 to provide clarification for Optometrists and Dispensing Opticians who are required to put their own professional indemnity cover in place. A deduction is available to the extent that the expense is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.