All nurses and midwives are legally required to be registered with NMBI in order to carry out their duties as a nurse or midwife.

Revenue has advised that if you are receiving a flat rate expense, you should note that the annual retention fee of €100 is included in the flat rate expense amount.

Practising nurses and midwives who do not claim the applicable flat rate expense, can claim a deduction at the end of the tax year in respect of actual vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment, including the annual retention fee.

Further information from Revenue is available here.