SE21696 - Benefits: club membership fees

An employer may pay a club membership fee for directors or employees within Part V Chapter II ICTA 1988 in circumstances where it is not chargeable by virtue of Section 19(1)1 ICTA 1988 (See SE01060). The expense incurred will be a benefit chargeable under Section 154 ICTA 1988.

As regards allowable deductions for club subscriptions see SE32500.