Is MPS (Medical Protection Society) tax deductable?

Is MPS (Medical Protection Society) tax deductable? Where does it go on an IRP5?

Is this a professional fee for medical professionals? Similar to a membership fee?

MPS is a medical malpractice insurance that you pay annually so that you are protected in the event of a case being laid against you for malpractice. You cannot work in the private sector without this.

You would only be able to deduct this amount if you work privately or have your own practice. If you are a full time salaried employee then unfortunately you will not be able to deduct this expense.

I am a full time salaried employee at a Private Hospital (not a specialist) and they don't cover me for this i.e. in order to be employed, I have to have my own medical malpractice insurance. Does this still exclude me from using it as a tax deduction?

Yes unfortunately it does, accountants, lawyers etc have the same issue as you for membership fees which unfairly cannot be deducted.