How to claim Flat Rate Expenses for my job

Flat rate expenses for each job

How to claim Flat Rate Expenses for my job

You may be able to claim Flat Rate Expenses for your job and pay less tax.

 

Firstly, Flat Rate Expenses are for employee’s and NOT for the *self-employed*.

Secondly, Flat Rate Expenses have been agreed by Revenue and you don’t need to keep any receipts to claim them.

Thirdly, you don’t automatically get the flat rate expense deduction, you have to claim it.

 

* It is possible to be self employed and an employee at the same time, in this case you can claim flat expenses providing you have PAYE (employee) income.

How much relief do I get?

Check if your job is listed on one of the tables below or search Revenue.ie/personal tax credits reliefs, if your job is on the list you can claim the amount in the column next to it.

Unfortunately, not all jobs have flat rate expenses awarded to them, if your job is not listed you cannot claim any.

 

Say your Rate is €254, tax relief is given by reducing your Gross income by €254 this way you’re not paying tax on the €254.

This will save you either €254 x 20% (or 40% if you are a high tax payer).

 

How can I claim Flat Rate Expenses?

Make sure your job is listed on one of the tables below or search Revenue.ie/personal tax credits reliefs

To claim your expenses in the current year you will need to have registered your myAccount.

[If you’ve not registered your myAccount, you can follow Step 1 in my article ‘Free guide on how to claim tax back in Ireland‘]

Once your are registered, follow the steps below:

  • Sign in to myAccount
  • Select ‘Manage Your Tax 2020’
  • Click ‘Claim tax credits’
  • Select ‘Your job’
  • Select ‘Flat Rate Expenses’
  • Click Next (bottom of screen)
  • Click on your Industry/job
  • Click Next

 

Remember !  You may have a claim for the last 4 years. You could potentially get refunded either 20% or 40% of the Flat Rate amount for each year you haven’t claimed it.

 

Follow Step 2 in my article ‘Free guide on how to claim tax back in Ireland‘ on how to claim for prior years.

 

 

Hospital and Health Care workers Flat Rate Expenses

Nurses, Hospital staff, Occupational therapist, Physiotherapist, Radiographer, Consultants (hospital),
Doctors, Dentists, Dietitians, Speech and Language Therapists,
Home Helps, Social Workers,
Pharmacist, Respiratory, Medical Scientists, Pulmonary Function Technicians
Employee's jobWho supply & launder own uniformsMust supply uniforms but are laundered freeWho launder uniforms suppliedUniforms are supplied and laundered free
Nurses733638353258
Nurses : S/Term Contracts through an Agency813718433338
Nursing Assistant (incl. attendant, orderlies and nurses' aides)52644023493
Hospital Domestic Staff: Attendant35318593
Hospital Domestic Staff: Catering staff35318593
Hospital Domestic Staff: Catering Supervisor35318593
Hospital Domestic Staff: Cook35318593
Hospital Domestic Staff: Driver35318593
Hospital Domestic Staff: General Operative35318593
Hospital Domestic Staff: Porter35318593
Hospital Domestic Staff: Laundry Operative35318593
Hospital Domestic Staff: Waitress35318593
Hospital Domestic Staff: Domestic35318593
Hospital Domestic Staff: Kitchen porter35318593
Occupational Therapist21715352
Physiotherapist38131864
Radiographer24214373
Phlebotomists (since 2019)27022050
Speech and Language Therapists (since 2019)
370320150
Cardiac Technicians Male107
Cardiac Technicians Female212
Consultants (hospital)695
Dentists in employment376
Doctors (hospital, including consultants)695
Dietitians who pay the statutory registration fee to CORU (since 2019)100
Home Helps (Employed directly or indirectly by Health Boards)256
Social Workers who pay the statutory registration fee to CORU (since 2019)100
Medical Scientists who pay the statutory registration fee to CORU (since 2019)
100
Pharmacy Pharmacist400
Pharmaceutical Assistants (formerly known as Assistant Pharmacists)200
Respiratory & Pulmonary Function Technicians191

 

Optometrists Flat Rate Expenses

 Registration Fee -Retention Fee -Restoration Fee -
once off fee paid initially in year 1 payable in 1st year and each subsequent yearpayable to re-register with the Opticians Board
Retention Fee - payable in 1st year and each
Optometrists in employment250285279
Dispensing Opticians in employment200225215

 

Veterinary Surgeons, Nurses Flat Rate Expenses

 Who incur, and
aren't reimbursed
the cost of the Registration
Who do not incur, or
are reimbursed
the cost of the Registration
Fee to the Veterinary CouncilFee to the Veterinary Council
Veterinary Surgeons in Employment621171
Obliged to supply and launder their own uniformObliged to launder uniforms supplied
Veterinary Nurses400150

 

Actors, Clergymen Flat Rate Expenses

 Flat Rate Expenses
Freelance actors chargeable to PAYE750
Clergymen (Church of Ireland)127

 

Building, Joinery, Plumbing, Mining Flat Rate Expenses

Employee's jobFieldFlat Rate
Expenses
 
BricklayerBuilding industry175
DriverBuilding industry52
ElectricianBuilding industry153
Engineers, surveyorsBuilding industry33
Fitter mechanicBuilding industry103
Floor layerBuilding industry120
General operatives labourers etcBuilding industry33
MasonBuilding industry120
PlastererBuilding industry103
Roofer slaterBuilding industry120
ScaffolderBuilding industry52
SheeterBuilding industry52
Steel erectorBuilding industry52
Stone cutterBuilding industry120
TilerBuilding industry120
Cabinet makersJoinery trades220
CarpentersJoinery trades220
JoinersJoinery trades220
PaintersJoinery trades140
PolishersJoinery trades140
UpholsterersJoinery trades140
Wood cutting machinistJoinery trades140
Pipe fitter-welderPlumbing trades205
Plumber (non-welder)Plumbing trades177
Plumber-welderPlumbing trades205
Miners/Shift Bosses UndergroundMining industry1312
Steam CleanersMining industry1312
Mill Process Workers/Shift BossesMining industry1312
Surface WorkersMining industry655

 

Education Teachers Flat Rate Expenses

Teachers (F/T+P/T), Principals, Lecturers, Guidance Councellors, PE teachers
Employee's jobFlat Rate
Expenses
Teachers (but not Guidance Councellors, PE or 3rd Level)
Other teachers with Teacher's Council Ireland Fee583
Other teachers518
Part-time (not on full hours) with Teacher's Council Ireland Fee344
Part-time (not on full hours)279
Part-time teacher (on full hours) with Teacher's Council Ireland Fee583
Part-time teacher (on full hours)518
School principals with Teacher's Council Ireland Fee673
School principals608
Guidance Councellors
Guidance Counsellors -Full-time with Teacher's Council Ireland Fee583
Guidance Counsellors -Full-time518
Guidance Counsellors -Mainly teaching general subjects but also doing part-time guidance counselling with Teacher's Council Ireland Fee709
Guidance Counsellors -Mainly teaching general subjects but also doing part-time guidance counselling644
Physical education teachers
Fully engaged in teaching P.E. with Teacher's Council Ireland Fee583
Fully engaged in teaching P.E.518
Mainly teaching general subjects but also doing part-time P.E. with Teacher's Council Ireland Fee709
Mainly teaching general subjects but also doing part-time P.E.644
Third Level Academic Staff
Assistant lecturer518
College lecturer518
Part-time lecturer (not on full hours)279
Part-time lecturer (on full hours)518
Professor, Heads of Schools/Departments608
Senior lecturer518

 

Engineering & Electrical Flat Rate Expenses

Engineering & electrical - Employed by Civil service, Local Authority, Eircom, Coillte, OPW
and employed by other non public bodies
Engineering & Electrical IndustryFlat Rate
Expenses
Employed by: Civil Service166
Employed by: Local Authorities127
Employed by: Eircom, Coillte, OPW166
Employed by other: Skilled worker bear cost of own tools and overalls331
Employed by other: Semiskilled worker bear cost of own tools and overalls254
Employed by other: Unskilled worker do not bear cost of own tools and overalls219

 

Fishing, Horse racing trades Flat Rate Expenses

Fishing IndustryFlat Rate
Expenses
Fishermen in employment318
Horse Racing Industry
Grooms (Racehorse Training)294

 

Retail Trade Flat Rate Expenses

 Flat Rate
Expenses
Shop Assistants121
Supermarket staff121
General shop workers121
Clothes & Drapery & Footwear assistants121

 

Hair, Nail and skincare (Cosmetology) Flat Rate Expenses

Cosmetology / Hair, Nails and SkincareFlat Rate
Expenses
Hairdressers - supply own uniforms160
Beauticians - supply own uniforms160
Nail care technicians - supply own uniforms160

 

Hotel Industry Flat Rate Expenses

Hotel IndustryFlat Rate
Expenses
Head hall porter90
Head waiter127
Waitress80
Manager191
Trainee Manager78
Hall Porter64
Waiter97
Chef97
Assistant manager127
Kitchen Porter21
Bar Trade
Bartender + Bar employees93

 

Journalism Flat Rate Expenses

Journalist
Employee's jobFlat Rate
Expenses
Journalist, including those in public relations area of journalism381
Journalists who receive expense allowances from their employers153

 

Motor Trade Flat Rate Expenses

Mechanic, Assembly worker, Storemen, Fitter, Greaser, General worker
Panel Beater, Sheet metal worker
Employee's JobFlat Rate
Expenses
Motor Repair & Motor assembly
Assembly Workers who bear cost of own tools and overalls52
Assembly Workers who does not bear cost of own tools and overalls42
Storemen who bear cost of own tools and overalls52
Storemen who does not bear cost of own tools and overalls42
Fitter who bear cost of own tools and overalls85
Fitter who does not bear cost of own tools and overalls42
Greaser who bear cost of own tools and overalls52
Greaser who does not bear cost of own tools and overalls42
General workers who bear cost of own tools and overalls52
General workers who does not bear cost of own tools and overalls42
Mechanic who bear cost of own tools and overalls85
Mechanic who does not bear cost of own tools and overalls42
Panel Beater & Sheet Metal workers
Panel Beaters who bear cost of own tools and overalls78
Panel Beaters who does not bear cost of own tools and overalls40
Sheet metal workers who bear cost of own tools and overalls78
Sheet metal workers who do not bear cost of own tools and overalls40

 

Public Sector Flat Rate Expenses

Public sector Fire Fighter, Architect, Draughtsman, Surveyor, Archaeologist, Valuer
Semi-state Agricultural Adviser, Surveyor, Forester, Orchestra
Employee's jobFlat Rate
Expenses
Civil Service Archaeologists127
Civil Service Architects127
Civil Service Architectural Technologist & Assistant166
Civil Service Clerks of Works (incl. Senior and District Inspectors)142
Civil Service Engineering Technicians for Archaeologist, Architects, Engineers and Surveyors Inspectors)166
Civil Service Park Rangers and Constables employed by the Office of Public Works77
Civil Service Professional Valuer in the Valuation Office680
Civil Service Surveyor127
Local Authority Architect127
Local Authority Draughtsmen133
Local Authority Executive Chemist115
Local Authority Fire Fighter - Full time272
Local Authority Fire Fighter - Part time407
Local Authority Parks Superintendent40
Local Authority Surveyor127
Local Authority Town Planner115
Semi-state Agricultural Adviser (employed by Teagasc)671
Semi-state Surveyor employed by Coillte127
Semi-state Forester employed by Coillte166
Semi-state RTE National Symphony Orchestra2476
Semi-state RTE Concert Orchestra2476
Defence Forces - Enlisted-no uniform allowance150

 

Transport, Airline, Dockers and Driving instructor Flat Rate Expenses

Transport operatives, Airline crew, Dockers, Driving instructors
Bus, rail and road operatives employed byFlat Rate
Expenses
Bus Eireann160
Bus Atha Cliath160
Iarnrod Eireann160
Dockers73
Driving instructor
Driving instructor125
Airline Industry
Airline cabin crews64
Pilots (Airline Pilots Association)275

 

Shipping - British Merchant Navy, Officers & crews of Irish ships Flat Rate Expenses

British Merchant Navy (BMN) Foreign-going trade
British home or coasting trade
Mercantile marine officers and crews of Irish ships - Foreign-going trade
Mercantile marine officers and crews of Irish ships - Home trade

 MasterChief officer & engineer (ratio officer)Other officers, including pursersChief stewardAssistant stewardCarpenterOther ranks 
1st class passenger and cargo liners 1st class passenger and cargo liners1st class passenger and cargo liners
(BMN) Foreign-going trade318318318318244194148
Cargo-vessels, tankers, ferriesCargo-vessels, tankers, ferriesCargo-vessels, tankers, ferries
(BMN) Foreign-going trade318318318318244194148
British home or coasting trade318318318318244194148
Cargo vesselsCargo vesselsCargo vessels
Irish ships - Foreign-going trade98907373555537
Cross channel and continentalCross channel and continentalCross channel and continental
Irish ships - Home trade98907373555537
Coasting vesselsCoasting vesselsCoasting vessels
Irish ships - Home trade98907373555537

 

Printing Bookbinding Flat Rate Expenses

Printing Bookbinding and allied trades
 Flat Rate Expenses
Bookbinders (Hand)109
Bookbinders (Others)97
Compositors, linotype and monotype operators121
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers114
Monotype caster attendants, stereotypes and machine minders135
Readers and revisers100
Rotary machine minders and assistants150
Others (e.g. cutters, dispatchers, rulers, warehousemen)90
Geraldine Downey

Geraldine Downey

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