Flat Rate Expenses – what are they, are you eligible, how much can you claim and how you can apply

    What are Flat Rate Expenses?

    Flat Rate Expenses are essentially tax relief that covers the cost of resources necessary for you/your employee to do your/their job. The “resources” include equipment such as tools, stationary, overalls and uniforms, etc. Flat Rate Expenses reduce the value of your taxable income by the defined value (see the table below).

    Flat Rate Expenses | Paycheck Plus Your Outsource Payroll Partner

     

    Conditions that must be met to be eligible

    You/your employees may be entitled to this tax relief if you/your employees are PAYE employees and are employed in an approved occupation (see the table below). You/your employees must also incur the cost of the equipment in completing your/their work and the cost must be directly related to their job.

    How much are the Flat Rate Expenses worth?

    The below table provides a breakdown of Flat Rate Expense values by occupation and year. Skip to How to claim Flat Rate Expenses.

    2017 2016 2015 2014 2013
    Agricultural Advisers (employed by Teagasc) 671 671 671 671 671
    Archaeologists:  (Civil Service) 127 127 127 127 127
    Architects employed by
         (a) Civil Service 127  127  127  127  127
         (b) Local Authorities 127  127  127  127  127
    Airline Cabin Crews 64  64  64  64  64
    Bar trade:  Employees 93  93  93  93  93
    Building Industry
         Bricklayer 175  175  175  175  175
         Fitter mechanic, plasterer 103  103  103  103  103
         Electrician 153  153  153  153  153
         Mason, roofer slater, tiler, floor layer, stone cutter 120  120  120  120  120
         Driver, scaffolder, sheeter, steel erector 52  52  52  52  52
         Professionals:  engineers, surveyors, etc. 33  33  33  33  33
         General operatives (labourers etc. incl. Public Sector) 97  97  97  97  97
    Bus, rail and road operatives in 
    Bus Atha Cliath, Bus Eireann and Iarnod Eireann 160  160  160  160  160
    Cardiac Technicians
         Female 212  212  212  212  212
         Male 107  107  107  107  107
    Carpentry and joinery trades
         Cabinet makers, Carpenters, Joiners 220  220  220  220  220
         Painters, Polishers, Upholsterers, Wood Cutting Machinists 140  140  140  140  140
    Civil Service
         Architectural Technologists & Assistants 166  166  166  166  166
         Clerks of Works (incl. Senior  and District Inspectors) 142  142  142  142  142
         Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors 166  166  166  166  166
    Park Rangers and constables employed by the Office of Public Works 77 77 77 77 77
    Clergymen (Church of Ireland) 127  127  127  127  127
    Consultants (hospital) 695 695 695 695 695
    Note:  Deduction includes subscription to the Irish Medical Council
    Cosmetologists
     Obliged to supply and launder their own white uniforms 160  160  160  160  160
    Defence Forces Personnel
    (All enlisted personnel not in receipt of Uniform Replenishment Allowance) 150 150 150
    Dentists in employment 376  376  376  376  376
    Dockers 73   73   73   73   73
    Doctors  (hospital, including consultants) 695  695  695  695  695
    Note:  Deduction includes subscription to the Irish Medical Council.
    Draughtsmen (Local Authority) 133  133  133  133  133
    Driving Instructors 125 125 125 125 125
    Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority
    Engineers employed by:
         (a)  Civil Service 166 166 166 166 166
         (b)  Local Authorities 127  127  127  127  127
         (c)  Eircom, Coillte, OPW 166  166  166  166  166
    Engineering Industry [and Electrical Industry from 1997/98]
     Skilled workers who bear the full cost of own tools and overalls 331 331 331 331 331
     Semi-skilled workers who bear the full cost of own tools and overalls 254 254 254 254 254
    All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls 219 219 219 219 219
    Firefighters       Full-time 272  272  272  272  272
    Firefighters       Part-time 407 407 407 407 407
    Fishermen in Employment 318 318 318 318 318
    Foresters employed by Coillte 166 166 166 166 166
    Freelance actors chargeable to PAYE 750 750 750 750
    750
    Grooms (Racehorse Training) 294 294 294 294 294
    Home Helps (Employed directly or indirectly by Health Boards) 256 256 256 256 256
    Hospitals Domestic Staff:
         To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters
    (a)  who are responsible for providing and laundering their own uniforms. 353 353 353 353 353
    (b) who are obliged to launder       the uniforms supplied 185 185 185 185 185
    (c)  whose uniforms are supplied and laundered free 93 93 93 93 93
    Hotel industry
         Head hall porter 90  90  90  90  90
         Hall porter 64  64  64  64  64
         Head waiter 127  127  127  127  127
         Waiter 80  97  97  97  97
         Waitress 80 80  64  64  64
         Chef 97  97  97  97  97
         Manager 191  191  191  191  191
         Assistant Manager 127  127  127  127  127
         Trainee Manager 78  78  78  78  78
         Kitchen Porter 21  21  21  21  21
    Journalists
    Journalists, including those in public relations area of journalism 381  381  381  381  381
    Journalists who receive expense allowances from their employers 153  153  153  153  153
    Local Authorities
         Executive Chemists 115  115  115  115  115
         Parks Superintendents 40  40  40  40  40
         Town Planners 115  115  115  115  115
    Mining Industry
         (a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners 1312 1312 1312 1312 1312
         (surface workers) 655 655 655 655 655
    Motor repair and motor assembly trades
    Assembly workers, greasers, storemen and general workers
         (a)  who bear the full cost of own tools and overalls 52  52  52  52  52
         (b)  who do not bear the full cost of own tools and overalls 42  42  42  42  42
    Fitters and mechanics
         (a)  who bear the full cost of  own tools and overalls 85 85 85 85 85
    (b) who do not bear the full cost of own tools and overalls 42  42  42  42  42
    Panel Beaters (See Panel Beaters/Sheet Metal Workers
    Nurses:
         (a)  where obliged to supply and launder their own uniforms 733 733 733 733 733
         (b)  where obliged to supply their own uniforms but laundered free 638  638  638  638  638
         (c)  where obliged to launder the uniforms supplied 353 353 353 353 353
         (d)  where uniforms are supplied and laundered by hospital 258  258  258  258  258
    Nurses:  Short Term Contracts through an Agency.  Additional Amount Due 80 80 80 80 80
    Nursing Assistants(including attendants, orderlies and nurses’ aides)
         (a)  where obliged to supply and launder their own uniforms 526  526  526  526  526
         (b)  where obliged to supply their own uniforms but laundered free 440  440  440  440  440
         (c)  where obliged to launder the uniforms supplied 234  234  234  234  234
          (d)  where uniforms are supplied and laundered by hospital 93  93  93  93  93
    Occupational Therapists
         (a)  where obliged to supply and launder their own uniforms 217  217  217  217  217
         (b)  where obliged to supply their own uniforms but laundered free 153  153  153  153  153
         (c)  where uniforms are supplied and laundered by hospital 52  52  52  52  52
    Optometrists/Dispensing Opticians in employment
    Optometrists
    Registration Fee - once off fee paid initially in year 1 250 250 250 250 250
    Retention Fee - payable in 1st year and each subsequent year 285 285 285 285 285
    Restoration Fee - payable to re-register with the Opticians Board 279 270 270 270 270
    Dispensing Opticians
    Registration Fee - once off fee paid initially in year 1 200 200 200 200 200
    Retention Fee - payable in 1st year and each subsequent year 225 225 225 225 225
    Restoration Fee - payable to re-register with the Opticians Board 215 215 215 215 215
    Panel Beaters / Sheet metal Workers
         (a)  Who bear full cost of own tools and overalls 78  78  78  78  78
         (b)  Who do not bear full cost of own tools and overalls 40  40  40  40  40
    Pharmacists 400 400 400 400 400
    Pharmaceutical Assistants (formerly known as Assistant Pharmacists) 200 200 200 200 200
    NOTE These amounts represent the Annual Retention Fee payable to the PSI
    Physiotherapists
         (a)  where obliged to supply and launder their own uniforms 381  381  381  381  381
          (b)  where obliged to supply their own uniforms but laundered free 318  318  318  318  318
         (c)  where uniforms are supplied and laundered by hospital 64  64  64  64  64
    Pilots (Airline Pilots Association) 275  275  275  275  275
    Plumbing trades
    Plumber (non-welder) 177  177  177  177  177
    Plumber-welder 205  205  205  205  205
    Pipe fitter-welder 205  205  205  205  205
    Printing Bookbinding and allied trades
         Bookbinders (Hand) 109  109  109  109  109
         Bookbinders (Others) 97  97  97  97  97
         Compositors, linotype and monotype operators 121  121  121  121  121
         Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers 114  114  114  114  114
         Monotype caster attendants, stereotypes and machine minders 135  135  135  135  135
    Readers and revisers 100  100  100  100  100
    Rotary machine minders and assistants 150  150  150  150  150
    Others (e.g. cutters, dispatchers, rulers, warehousemen) 90  90  90  90  90
    Professional Valuers in the Valuation Office 680 680 680 680 680
    Radiographers
         (a)  where obliged to supply and launder their own white uniforms 242  242  242  242  242
          (b)  where obliged to supply their own white uniforms but laundered free 143  143  143  143  143
         (c)  where white uniforms are supplied and laundered by hospital 73  73  73  73  73
    Respiratory & Pulmonary Function Technicians 191  191  191  191  191
    RTE National Symphony Orchestra 2,476 2,476 2,476 2,476 2,476
    RTE Concert Orchestra 2,476 2,476 2,476 2,476 2,476
    Shipping
    British Merchant Navy
    Foreign-going trade:
    (a)  First class passenger and cargo liners.
          Master 318  318  318  318  318
          Chief officer, chief engineer, other  officers, including pursers 318  318  318  318  318
          Chief steward 318  318  318  318  318
          Assistant steward 244  244  244  244  244
          Carpenter 194  194  194  194  194
          Other ranks 148  148  148  148  148
    (b)  Cargo-vessels, tankers, ferries
          Master 318  318  318  318  318
          Chief officer, chief      engineer, other officers, including pursers 318  318  318  318  318
          Chief steward 318  318  318  318  318
          Assistant steward 244  244  244  244  244
          Carpenter 194  194  194  194  194
          Other ranks 148  148  148  148  148
    British home or coasting trade:
          Master 318  318  318  318  318
          Chief officer, chief      engineer, other officers, including pursers 318  318  318  318  318
          Chief steward 318  318  318  318  318
          Assistant steward 244  244  244  244  244
          Carpenter 194  194  194  194  194
          Other ranks 148  148  148  148  148
    Mercantile marine officers and crews of Irish ships
    Foreign-going trade: cargo vessels
           Master 98  98  98  98  98
           Chief officer, chief engineer, radio officer 90  90  90  90  90
           Other officers including pursers 73  73  73  73  73
           Chief steward 73  73  73  73  73
           Assistant steward 55  55  55  55  55
           Carpenter (to include tools) 55  55  55  55  55
           Other ranks, including boys 37  37  37  37  37
    Home trade:
    (a)  Cross channel and continental
          Master 98  98  98  98  98
          Chief officer, chief engineer, radio officer 90  90  90  90  90
          Other officers, including pursers 73  73  73  73  73
          Chief steward 73  73  73  73  73
          Assistant steward 55  55  55  55  55
          Carpenter (to include tools) 55  55  55  55  55
          Other ranks including boys 37  37  37  37  37
    (b)  Coasting vessels
          Master 98  98  98  98  98
          Chief officer, chief engineer, radio officer 90  90  90  90  90
          Other officers,
          including pursers 73  73  73  73  73
          Chief steward 73  73  73  73  73
          Assistant steward 55  55  55  55  55
          Carpenter (to include tools) 55  55  55  55  55
          Other ranks, including boys 37  37  37  37  37
    Shop Assistants
    (including supermarket staff, general shop workers, drapery and footwear assistants) 121  121  121  121  121
    Surveyors  employed by:
         Local Authorities 127  127  127  127  127
         Civil Service 127 127 127 127 127
         Coillte 127  127  127  127  127
    Teachers
         Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]
         School principals 608 608 608 608 608
         Other teachers 518 518 518 518 518
         Part-time teacher (on full hours) 518 518 518 518 518
         Part-time (not on full hours) 279 279 279 279 279
    Guidance Counsellors
         (a)  employed full-time in second level schools 518 518 518 518 518
    (b)  engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) 126 126 126 126 126
    Third level academic staff
         Professor, Heads of         Schools/Departments 608 608 608 608 608
         Senior lecturer 518 518 518 518 518
         College lecturer 518 518 518 518 518
         Assistant lecturer 518 518 518 518 518
         Part-time lecturer (on full hours) 518 518 518 518 518
         Part-time lecturer (not on full hours) 279 279 279 279 279
    Physical education teachers (teacher must hold qualification in physical education)
         (a)  fully engaged in teaching P.E. 518 518 518 518 518
         (b)  engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 126 126 126 126 126
    NOTE: Teachers who are employed by the Department of Education may also claim a deduction in respect of the subscription to the Teacher's Council of Ireland
    Veterinary Surgeons in Employment
    Employed vets who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council 621 621 621 621 621
    Employed vets who do not incur, or are reimbursed the cost of the Registration Fee to the Veterinary Council 171 171 171 171 171
    Veterinary Nurses
    Where obliged to supply and launder their own uniforms 400 400 400 400 400
    Where obliged to launder the uniforms supplied 150 150 150 150 150

    (Source: revenue.ie)

    How to claim Flat Rate Expenses?

    You can claim Flat Rate Expenses through Revenue’s self-service portal: myAccount. Click here to login. If you don’t have a myAccount, click here to register. Alternatively, at the end of the year you can file a Form 12 tax return, click here to download the form from revenue.ie.

    Employee Workshops with Paycheck Plus

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