Mandatory Licences for Employees in Private Security

Where an employee incurs the cost of a licence necessarily required under the Private Security Services Act 2004 to enable him/her perform the duties of his/her employment, then a tax deduction at the employee's marginal rate of tax may be granted in respect of such cost.

In addition, where the cost of the licence is incurred by an employer on behalf of an employee or the employer reimburses the employee for such cost, Revenue are prepared to accept that no charge to income tax arises in respect of the employee.