Can I claim training and CPD costs as a self-employed person in Ireland?

Yes — training and CPD (Continuing Professional Development) costs are allowable expenses in Ireland when they are to maintain or improve skills in your existing trade or profession. Allowable training: CPD courses required for your profession, technical skills training for tools and software you use in your business, health and safety certification required for your trade, and industry conferences with direct relevance to your work. Not allowable: courses to train for an entirely new career or profession you haven't started, or general education without direct business relevance. Revenue's test: does the training improve your existing skills and knowledge for your current trade? If yes, it's deductible. If it enables a completely new profession, it generally isn't. Also claim: travel costs to the training venue, and course materials.

  • CPD and skills-update courses for your current trade: fully deductible
  • Health and safety certifications required for your trade: allowable
  • New career retraining or unrelated education: not deductible
  • Also claim travel to training venue and course materials
  • Revenue test: does it maintain/improve skills for your EXISTING trade?

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