SE32405 - Other expenses: introduction

Section 198(1) ICTA 1988

This chapter explains the application of the Schedule E deduction rule in Section 198(1) ICTA 1988 to expenses other than travelling expenses.

If you cannot find advice in this chapter about whether a particular expense is deductible, you should look at the chapter dealing with particular employments to see if that deals with the employment you are considering, see SE31623. If that does not help you will need to consider the matter from first principles by applying the tests introduced at SE31630.

The expenses in this chapter are dealt with in alphabetical order.