Tax relief now available on College of General Dentistry membership fees
NewsPosted by: Dental Design 8th March 2024
Members of the College of General Dentistry who are UK taxpayers can now claim income tax relief on their membership fees.
The College began enrolling founding members in 2020, and qualifying professional bodies can apply after three years to have their subscriptions allowed as a tax deduction. The College has now been added to HMRC’s List of approved professional organisations and learned societies (List 3), where it is listed under ‘G’ with the title ‘General Dentistry College of (with effect from 6 April 2023)‘.
Both employed and self-employed members of the College can therefore now claim tax relief on their full annual fee, and the size of the saving they make will vary from £8.40 to £227.95 according to the individual’s team role, membership grade, tax position and jurisdiction.
Those who are self-employed can claim the fee as an expense against their relevant self-employment income, and those who are employed can claim tax relief as an employment expense under section 344 ITEPA 2003.
However, tax relief can only be claimed by those who pay the fee themselves. It cannot be claimed by those whose employer pays their membership fee, nor by those who claim the cost of membership back from their employer, nor in most cases by retired practitioners, and claims for tax relief cannot be made in relation to fees paid in tax years prior to 2023/24.
The tables below illustrate the effective cost of current College membership fees for each team role and membership grade after relief at the basic and higher rates of income tax currently applicable in England, Wales and Northern Ireland. (These are also now shown on the College’s membership fees page). The effective costs will differ for additional rate taxpayers and those living in Scotland.
Dentists
| Membership | Annual fee | Effective cost (20% tax relief) | Effective cost (40% tax relief) |
| Fellow | £485 | £388 | £291 |
| Associate Fellow | £395 | £316 | £237 |
| Full Member | £316 | £253 | £190 |
| Associate Member | £125 | £100 | £75 |
| New registrant | £42 | £34 | £25 |
Dental Hygienists, Dental Therapists, Dental Technicians, Clinical Dental Technicians, Orthodontic Therapists
| Membership | Annual fee | Effective cost (20% tax relief) | Effective cost (40% tax relief) |
| Fellow | £323 | £259 | £194 |
| Associate Fellow | £263 | £210 | £158 |
| Full Member | £211 | £169 | £127 |
| Associate Member | £83 | £66 | £50 |
| New registrant | £42 | £34 | £25 |
Dental Nurses, plus concessionary fees for all groups
| Membership | Annual fee | Effective cost (20% tax relief) | Effective cost (40% tax relief) |
| Fellow | £162 | £130 | £97 |
| Associate Fellow | £132 | £106 | £79 |
| Full Member | £106 | £85 | £64 |
| Associate Member | £42 | £34 | £25 |
| New registrant | £42 | £34 | £25 |
Other members
| Membership | Annual fee | Effective cost (20% tax relief) | Effective cost (40% tax relief) |
| Affiliate Member | £60 | £48 | £36 |
| Student Member | £11 | – | – |
| Student Affiliate | FREE | – | – |
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