Can I Claim Training & Professional Development as a Business Expense in Ireland?
Yes, training costs that maintain or update skills used in the existing trade are deductible. Training that creates a new trade or qualifies you for a new profession is capital and not allowable.
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What Revenue (Revenue Commissioners) says
Trade-specific CPD, refresher training and conferences directly related to current duties are revenue deductions. Training that is essentially educational (an MBA where there is no current trade in management) may be disallowed. Courses for existing staff that are wholly connected to the business are allowable. The test is whether the training maintains or updates skills the business already uses. Initial qualifications are treated as personal and capital in nature.
When you can claim
- Conference fees and travel (subsistence rates apply)
- Industry-specific certifications and CPD
- Online courses to update existing skills
- Books, journals and trade publications
- Annual membership fees of a professional body that are relevant to the trade
- In-house workshops delivered to staff by an outside trainer
When you cannot claim
- MBA or postgraduate course unrelated to current trade
- Training to qualify for a new profession
- Personal interest courses
- Fees for a spouse or family member who does no work for the company
- Course costs that are reimbursed by a grant, to the extent of the grant
- Travel and accommodation to a course held mainly as a holiday trip, apart from the days of genuine business training
Good to know
Pro tip: Link each course to a current duty in writing, for example in a short note on the invoice. Revenue allows training that keeps skills up to date but is less sympathetic to training that opens a new line of work. Keep the invoice, the course outline and proof of attendance. If the course is long, Revenue may ask how it relates to the day-to-day work of the business, so a single sentence on that point is useful.
Important: Staff training is easier to defend than the director's own. Where the director is also the main employee, the company must show the training serves the existing trade. Training paid for an employee is not a taxable benefit in kind where it is directly job related.
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