If they pay it, [or reimburse your payment of the fees], it is of course a Benefit In Kind - and therefore taxable [same as with a company car, health insurance etc etc] I don't see how you are penalised - they pay you £110 - and the taxman takes about £28 from you in tax - you are £80 up on if you paid your own fees

I would imagine that your Accountant could answer this one for you and although I am not one, I do come from a Finance background. Your company could argue that it is a business expense as it is not for your benefit, but the company's that you undertake CPD activities as well as maintaining currency on OSH matters - this is no different to subscribing to a business journal and it is only of personal benefit if you leave your current Employer. Maybe a quick call to your Tax Office could clarify the Revenue's position?

I went through this exercise recently. The tax authorities finally agreed that my membership subscriptions were part of my being appropriately qualified to do the job I do and thus a business expense. I am self-employed, so this had a direct bearing on my tax situation. However, some years ago, when in employment, a similar approach was taken by the company's accountant and accepted by the tax authorities. Chris

Is this really an issue you can quantify as you have? Your statement; 'I effectively will personally be penalised for furthering my career' implies that you will never, ever benefit by using whatever you gain through IOSH membership, for example by enjoying the fellowship of other members at branch and other IOSH meetings, by assimilating information and knowledge they offer you without direct payment from you, by being assessed as a professional of 'chartered' status to be acknowledged by the world as 'safety-competent'. If such opportunities are no value to you personally, why bother being an IOSH member? If they're of no personal benefit, allow others to enjoy them for what they're worth to them which may well be more or less than the figure you cite. Instead of an accountant, is it not worth consulting someone who can enable you to quantify the value you create for your employer, for yourself and the society you contribute to?

Hi, Worked for several large organisations but despite the role requiring IOSH membership never been lucky enough to have my membership paid by the organisation. Regards Steve

I work for a central government body primarily engaged in assessing and collecting revenues (no prizes for guessing). Until recently I've struggled to get membership fees of my professional association paid by my employer. As it's now a requirement under CPD to aspire to membership there is now no ambiguity BUT I am taxed on the contribution as a Benefit in Kind. I doubt that I could appeal to a higher authority so those of you who aren't may (for the time being) have dodged the bullet. I wouldn't take it for granted that you always will though.