Cilex membership fees... tax deductible?

ses6jwg

My girlfriend is a trainee legal executive and has to pay cilex membership fees every year of around £220.

Can she claim tax allowance on this? And for previous years?

00ec25

if it is a membership subscription whilst she has only trainee/student status she cannot claim it. No one can claim tax relief for the costs of acquiring a new qualification, only for maintaining an existing qualification.

Professional body subs relief applies only once you are a qualified member of the body, and even then the body has to be appear on "list 3"
https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3

[Deleted User]

ses6jwg wrote: »

My girlfriend is a trainee legal executive and has to pay cilex membership fees every year of around £220.

Can she claim tax allowance on this? And for previous years?

Yes - she can. It appears under 'L' for chartered institute of Legal Executives in the list 3 mentioned by 00ec25 She an claim for this year and the previous four tax years if not claimed already.

00ec25

[Deleted User] wrote:

Yes - she can. It appears under 'L' for chartered institute of Legal Executives in the list 3 mentioned by 00ec25 She an claim for this year and the previous four tax years if not claimed already.

even though she is a student ?

bowlhead99

It's not the cost of acquiring a qualification. It's a cost of being a member of an (approved for tax relief) organisation that's [required for / useful for] her work.