SE01060 - Emoluments of employees and office holders: club membership fees

Section 19(1)1 ICTA 1988

A club subscription is normally a pecuniary liability of the club member. If an employer bears the cost of such a subscription on behalf of the employee, the amount paid is an emolument chargeable under Section 19(1)1 ICTA 1988 (see SE00580).

If the employer pays a composite subscription entitling all his employees to membership, liability will only arise on directors and employees within Part V Chapter II (see SE21700). Any reasonable apportionment should be accepted.

As regards allowable deductions for club subscriptions see SE32500.