Nutritionist & Dietitian

A healthy approach to managing Irish self-employment tax.

Allowable Expenses

• Professional Registration & CPD — NTOI or CORU registration fees and mandatory continuing education.
• Consultation Room Hire — Fees to rent a consulting room or health centre space for client appointments.
• Software & Tools — Dietary analysis software, online booking systems, and client management platforms.
• Professional Books & Resources — Nutrition textbooks, clinical guidelines, and scientific journal subscriptions.
• Insurance — Professional indemnity and public liability insurance required by professional bodies.
• Travel to Clients or Events — Mileage at Revenue's approved rate to corporate clients, events, or training.

Tax Tips

• CORU registration for dietitians and NTOI membership for nutritionists are professional subscriptions — claim them on Form 11.
• Revenue's Health Professions Compensation Scheme may apply if you receive HSE payments — understand your income type before filing.
• Supplement or product income sold to clients may attract VAT at 23% — get advice on the VAT treatment of nutritional products.
• Keep a client appointment diary — Revenue uses this to verify claimed business costs against actual workload.

Frequently Asked Questions

Are professional body fees (NTOI, BANT) deductible in Ireland?

Yes. Membership and registration fees for professional bodies such as NTOI, BANT, or CORU (for regulated dietitians) are recognised professional subscriptions and are fully deductible as a business expense on your Form 11.

Is nutritional therapy VAT-exempt in Ireland?

Nutritional therapy provided by unregulated practitioners is generally subject to Irish VAT at 23%. Only healthcare services provided by CORU-registered professionals (e.g., dietitians) qualify for VAT exemption. Register for VAT when your service turnover exceeds €37,500.

Can I deduct food for recipe testing?

Possibly, but with careful documentation. You must demonstrate a clear business purpose — developing client meal plans or creating content for your business. Personal food shopping cannot be claimed even if it informs your practice.

What PRSI benefits are self-employed nutritionists and dietitians entitled to?

PRSI Class S at 4% entitles you to Illness Benefit (after a qualifying period), Maternity Benefit, Jobseeker's Benefit for the Self-Employed, and the State Pension (Contributory). Benefits are lower than employee equivalents but provide important social protection.