Tax relief now available on membership fees

College members who are UK taxpayers can now claim income tax relief on their membership subscription fees.

The College began enrolling founding members in 2020, and qualifying professional bodies can apply after three years to have their subscriptions allowed as a tax deduction. The College has now been added to HMRC’s List of approved professional organisations and learned societies (List 3), where it is listed under ‘G’ with the title ‘General Dentistry College of (with effect from 6 April 2023)‘.

Both employed and self-employed members of the College can therefore now claim tax relief on their full annual fee, and the size of the saving made will vary from £8 to £228 according to the individual’s team role, membership grade, tax position and jurisdiction.

Those who are self-employed can claim the fee as an expense against their relevant self-employment income, and those who are employed can claim tax relief as an employment expense under section 344 ITEPA 2003.

However, tax relief can only be claimed by those who pay the fee themselves. It cannot be claimed by those whose employer pays their membership fee, nor by those who claim the cost of membership back from their employer, nor in most cases by retired practitioners, and claims for tax relief cannot be made in relation to fees paid in tax years prior to 2023/24.

The tables below illustrate the effective cost of current membership fees for each team role and membership grade after relief at the basic and higher rates of income tax currently applicable in England, Wales and Northern Ireland. These are also now shown on the College’s membership fees page. (Please note that the effective costs will differ for additional rate taxpayers and those living in Scotland.)

For further information or advice, please contact the HMRC or an accountant. 

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