Professional Training & Education — Ireland Tax Rules
Claim costs of training that updates existing skills relevant to your current trade.
Claimable: Conditionally claimable · Tax authority: Revenue
Revenue Rules
- Revenue allows deductions for training that maintains or updates skills used in your current business.
- Training for an entirely new profession or qualification is generally NOT deductible.
- CPD (Continuing Professional Development) courses are claimable if required for your profession.
- Conference fees, seminars, and workshops related to your business are deductible.
- Business books and professional journals are claimable.
Limits
No fixed cap — training must relate to your existing business activity.
Worked Example
Niamh is a freelance graphic designer. She attends a €600 design conference and a €200 online UX course. Both are claimable (€800) as they update her existing skills.
Record Keeping
- Keep course invoices and payment receipts
- Retain certificates of attendance or completion
- Document how the training relates to your current business
- Record travel costs to training events separately
Frequently Asked Questions
Can I claim a master's degree related to my business?
Generally no, as degrees provide new qualifications. However, CPD courses and short professional courses that update existing skills are claimable.
Are online platforms like Udemy deductible?
Yes, if the courses directly relate to your current profession. Keep receipts and note the business relevance.
Can I claim travel to attend training?
Yes. Travel, accommodation, and subsistence for attending business training events are deductible as separate business expenses.
Are training subscriptions like LinkedIn Learning deductible?
Yes, if used to maintain or develop skills relevant to your current business. A LinkedIn Learning subscription for courses on your profession qualifies. Document the courses taken and how they relate to your work. If the subscription is also used for personal learning, claim only the business proportion.