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 flat rate expenses are €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 job	Who supply & launder own uniforms	Must supply uniforms but are laundered free	Who launder uniforms supplied	Uniforms are supplied and laundered free
Nurses	733	638	353	258
Nurses : S/Term Contracts through an Agency	813	718	433	338
Nursing Assistant (incl. attendant, orderlies and nurses' aides)	526	440	234	93
Hospital Domestic Staff: Attendant	353		185	93
Hospital Domestic Staff: Catering staff	353		185	93
Hospital Domestic Staff: Catering Supervisor	353		185	93
Hospital Domestic Staff: Cook	353		185	93
Hospital Domestic Staff: Driver	353		185	93
Hospital Domestic Staff: General Operative	353		185	93
Hospital Domestic Staff: Porter	353		185	93
Hospital Domestic Staff: Laundry Operative	353		185	93
Hospital Domestic Staff: Waitress	353		185	93
Hospital Domestic Staff: Domestic	353		185	93
Hospital Domestic Staff: Kitchen porter	353		185	93
Occupational Therapist	217	153		52
Physiotherapist	381	318		64
Radiographer	242	143		73
Phlebotomists (since 2019)	270	220	50
Speech and Language Therapists (since 2019)	370	320	150
Cardiac Technicians Male	107
Cardiac Technicians Female	212
Consultants (hospital)	695
Dentists in employment	376
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 Pharmacist	400
Pharmaceutical Assistants (formerly known as Assistant Pharmacists)	200
Respiratory & Pulmonary Function Technicians	191

 

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 year	payable to re-register with the Opticians Board
	Retention Fee - payable in 1st year and each
Optometrists in employment	250	285	279
Dispensing Opticians in employment	200	225	215

 

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 Council	Fee to the Veterinary Council
Veterinary Surgeons in Employment	621	171
	Obliged to supply and launder their own uniform	Obliged to launder uniforms supplied
Veterinary Nurses	400	150

 

Actors, Clergymen Flat Rate Expenses

	Flat Rate Expenses
Freelance actors chargeable to PAYE	750
Clergymen (Church of Ireland)	127

 

Building, Joinery, Plumbing, Mining Flat Rate Expenses

Employee's job	Field	Flat Rate Expenses
Bricklayer	Building industry	175
Driver	Building industry	52
Electrician	Building industry	153
Engineers, surveyors	Building industry	33
Fitter mechanic	Building industry	103
Floor layer	Building industry	120
General operatives labourers etc	Building industry	33
Mason	Building industry	120
Plasterer	Building industry	103
Roofer slater	Building industry	120
Scaffolder	Building industry	52
Sheeter	Building industry	52
Steel erector	Building industry	52
Stone cutter	Building industry	120
Tiler	Building industry	120
Cabinet makers	Joinery trades	220
Carpenters	Joinery trades	220
Joiners	Joinery trades	220
Painters	Joinery trades	140
Polishers	Joinery trades	140
Upholsterers	Joinery trades	140
Wood cutting machinist	Joinery trades	140
Pipe fitter-welder	Plumbing trades	205
Plumber (non-welder)	Plumbing trades	177
Plumber-welder	Plumbing trades	205
Miners/Shift Bosses Underground	Mining industry	1312
Steam Cleaners	Mining industry	1312
Mill Process Workers/Shift Bosses	Mining industry	1312
Surface Workers	Mining industry	655

 

Education Teachers Flat Rate Expenses

Teachers (F/T+P/T), Principals, Lecturers, Guidance Councellors, PE teachers

Employee's job	Flat Rate Expenses
Teachers (but not Guidance Councellors, PE or 3rd Level)
Other teachers with Teacher's Council Ireland Fee	583
Other teachers	518
Part-time (not on full hours) with Teacher's Council Ireland Fee	344
Part-time (not on full hours)	279
Part-time teacher (on full hours) with Teacher's Council Ireland Fee	583
Part-time teacher (on full hours)	518
School principals with Teacher's Council Ireland Fee	673
School principals	608
Guidance Councellors
Guidance Counsellors -Full-time with Teacher's Council Ireland Fee	583
Guidance Counsellors -Full-time	518
Guidance Counsellors -Mainly teaching general subjects but also doing part-time guidance counselling with Teacher's Council Ireland Fee	709
Guidance Counsellors -Mainly teaching general subjects but also doing part-time guidance counselling	644
Physical education teachers
Fully engaged in teaching P.E. with Teacher's Council Ireland Fee	583
Fully engaged in teaching P.E.	518
Mainly teaching general subjects but also doing part-time P.E. with Teacher's Council Ireland Fee	709
Mainly teaching general subjects but also doing part-time P.E.	644
Third Level Academic Staff
Assistant lecturer	518
College lecturer	518
Part-time lecturer (not on full hours)	279
Part-time lecturer (on full hours)	518
Professor, Heads of Schools/Departments	608
Senior lecturer	518

 

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 Industry	Flat Rate Expenses
Employed by: Civil Service	166
Employed by: Local Authorities	127
Employed by: Eircom, Coillte, OPW	166
Employed by other: Skilled worker bear cost of own tools and overalls	331
Employed by other: Semiskilled worker bear cost of own tools and overalls	254
Employed by other: Unskilled worker do not bear cost of own tools and overalls	219

 

Fishing, Horse racing trades Flat Rate Expenses

Fishing Industry	Flat Rate Expenses
Fishermen in employment	318
Horse Racing Industry
Grooms (Racehorse Training)	294

 

Retail Trade Flat Rate Expenses

	Flat Rate Expenses
Shop Assistants	121
Supermarket staff	121
General shop workers	121
Clothes & Drapery & Footwear assistants	121

 

Hair, Nail and skincare (Cosmetology) Flat Rate Expenses

Cosmetology / Hair, Nails and Skincare	Flat Rate Expenses
Hairdressers - supply own uniforms	160
Beauticians - supply own uniforms	160
Nail care technicians - supply own uniforms	160

 

Hotel Industry Flat Rate Expenses

Hotel Industry	Flat Rate Expenses
Head hall porter	90
Head waiter	127
Waitress	80
Manager	191
Trainee Manager	78
Hall Porter	64
Waiter	97
Chef	97
Assistant manager	127
Kitchen Porter	21
Bar Trade
Bartender + Bar employees	93

 

Journalism Flat Rate Expenses

Journalist

Employee's job	Flat Rate Expenses
Journalist, including those in public relations area of journalism	381
Journalists who receive expense allowances from their employers	153

 

Motor Trade Flat Rate Expenses

Mechanic, Assembly worker, Storemen, Fitter, Greaser, General worker
Panel Beater, Sheet metal worker

Employee's Job	Flat Rate Expenses
Motor Repair & Motor assembly
Assembly Workers who bear cost of own tools and overalls	52
Assembly Workers who does not bear cost of own tools and overalls	42
Storemen who bear cost of own tools and overalls	52
Storemen who does not bear cost of own tools and overalls	42
Fitter who bear cost of own tools and overalls	85
Fitter who does not bear cost of own tools and overalls	42
Greaser who bear cost of own tools and overalls	52
Greaser who does not bear cost of own tools and overalls	42
General workers who bear cost of own tools and overalls	52
General workers who does not bear cost of own tools and overalls	42
Mechanic who bear cost of own tools and overalls	85
Mechanic who does not bear cost of own tools and overalls	42
Panel Beater & Sheet Metal workers
Panel Beaters who bear cost of own tools and overalls	78
Panel Beaters who does not bear cost of own tools and overalls	40
Sheet metal workers who bear cost of own tools and overalls	78
Sheet metal workers who do not bear cost of own tools and overalls	40

 

Public Sector Flat Rate Expenses

Public sector Fire Fighter, Architect, Draughtsman, Surveyor, Archaeologist, Valuer
Semi-state Agricultural Adviser, Surveyor, Forester, Orchestra

Employee's job	Flat Rate Expenses
Civil Service Archaeologists	127
Civil Service Architects	127
Civil Service Architectural Technologist & Assistant	166
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 Works	77
Civil Service Professional Valuer in the Valuation Office	680
Civil Service Surveyor	127
Local Authority Architect	127
Local Authority Draughtsmen	133
Local Authority Executive Chemist	115
Local Authority Fire Fighter - Full time	272
Local Authority Fire Fighter - Part time	407
Local Authority Parks Superintendent	40
Local Authority Surveyor	127
Local Authority Town Planner	115
Semi-state Agricultural Adviser (employed by Teagasc)	671
Semi-state Surveyor employed by Coillte	127
Semi-state Forester employed by Coillte	166
Semi-state RTE National Symphony Orchestra	2476
Semi-state RTE Concert Orchestra	2476
Defence Forces - Enlisted-no uniform allowance	150

 

Transport, Airline, Dockers and Driving instructor Flat Rate Expenses

Transport operatives, Airline crew, Dockers, Driving instructors

Bus, rail and road operatives employed by	Flat Rate Expenses
Bus Eireann	160
Bus Atha Cliath	160
Iarnrod Eireann	160
Dockers	73
Driving instructor
Driving instructor	125
Airline Industry
Airline cabin crews	64
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

	Master	Chief officer & engineer (ratio officer)	Other officers, including pursers	Chief steward	Assistant steward	Carpenter	Other ranks
	1st class passenger and cargo liners		1st class passenger and cargo liners		1st class passenger and cargo liners
(BMN) Foreign-going trade	318	318	318	318	244	194	148
	Cargo-vessels, tankers, ferries		Cargo-vessels, tankers, ferries		Cargo-vessels, tankers, ferries
(BMN) Foreign-going trade	318	318	318	318	244	194	148
British home or coasting trade	318	318	318	318	244	194	148
	Cargo vessels		Cargo vessels		Cargo vessels
Irish ships - Foreign-going trade	98	90	73	73	55	55	37
	Cross channel and continental		Cross channel and continental		Cross channel and continental
Irish ships - Home trade	98	90	73	73	55	55	37
	Coasting vessels		Coasting vessels		Coasting vessels
Irish ships - Home trade	98	90	73	73	55	55	37

 

Printing Bookbinding Flat Rate Expenses

Printing Bookbinding and allied trades

	Flat Rate Expenses
Bookbinders (Hand)	109
Bookbinders (Others)	97
Compositors, linotype and monotype operators	121
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers	114
Monotype caster attendants, stereotypes and machine minders	135
Readers and revisers	100
Rotary machine minders and assistants	150
Others (e.g. cutters, dispatchers, rulers, warehousemen)	90