Driving Instructor

Navigate Irish tax with confidence as a self-employed ADI.

Allowable Expenses

• Vehicle Costs — Dual-control car running costs — fuel, insurance, NCT, servicing — claim actual costs for a wholly business vehicle.
• RSA ADI Licence Fees — Road Safety Authority Approved Driving Instructor licence and renewal fees.
• Franchise Fees — Fees paid to a driving school franchise are deductible if you are a self-employed franchisee.
• Marketing & Advertising — Online advertising, social media promotion, and comparison site listings.
• Professional Development — Standards check preparation, and ongoing competency training.
• Administration — Scheduling software and student management apps.

Tax Tips

• RSA ADI licence and renewal fees are professional licence costs — claim them on your Form 11 each year.
• A dual-control car used entirely for instruction can have 100% of its running costs claimed — it is a wholly business vehicle.
• Revenue's approved mileage rate applies only to cars — for a dedicated driving instruction vehicle, actual costs are usually preferable.
• Income from the RSA's ADI scheme (if you participate in testing schemes) is taxable trading income.

Frequently Asked Questions

Can I claim my dual-control car in Ireland?

If the car is used exclusively for driving instruction, you can claim all running costs and Irish capital allowances on the vehicle purchase (12.5% per year over 8 years). If the car is used privately as well, only the business proportion applies.

Are RSA ADI fees deductible in Ireland?

Yes. Road Safety Authority (RSA) Approved Driving Instructor registration and renewal fees are professional licence costs and fully deductible on your Form 11.

What if I am a self-employed franchisee with a driving school?

Franchise fees paid to a driving school are fully deductible as a business cost. You remain self-employed — the franchise arrangement does not make you an employee.

What are the VAT rules for driving instruction in Ireland?

Driving instruction provided by RSA-approved ADIs is generally exempt from Irish VAT as a form of vocational training. You do not charge VAT on lesson fees, and you cannot reclaim VAT on related business costs. Confirm your exempt status with Revenue or your accountant.