A surge in tax deductions for paid AI service subscriptions has been noted by accountants, with costs typically ranging between $30 and $300 a month. Chartered accountant Adrian Raftery said that, in the three weeks since tax time began, he had seen a significant rise in such claims, “easily the most noticeable spike”, adding that “two years ago these deductions were non-existent”. H&R Block director Mark Chapman confirmed the trend, stating the group was “absolutely” seeing a significant rise and that, provided people could substantiate their use with written records, they were “fine to claim it”. An ATO spokeswoman said AI subscriptions could generally be claimed when the subscription was directly related to earning income, must be paid for by the taxpayer and not reimbursed, must be used for job duties, and the AI use must be recorded. She added that when items are used for both private and work purposes, taxpayers “need to apportion your deduction”.