Revenue eBrief No. 060/25

12 March 2025

Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

Tax and Duty Manual Part 05-02-17 - Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU) – has been updated:

  • in paragraph 1.1 to update the list of professions regulated by CORU,
  • in paragraph 4 to update the list of professions that have the CORU annual statutory fee included in the relevant flat rate expense allowance.