Tax Allowable Deductions

Are you claiming all of your allowable expenses when doing your taxes?

Most people know about the PAYE tax credit and the Earned Income Tax Credit.  They also know about Pension allowances and Medical Expenses.

Not as many know about what the Revenue call Flat Rate Expense Allowances.

Flat Rate Expenses

Flat-rate expenses are those that cover the cost of equipment your employee needs for work. This equipment may include tools, uniforms and stationery.

These are costs that an employee incurs in performing the duties of their employment, and the costs must be directly related to the nature of their employment. Flat-rate expenses are available to a wide range of occupations.

The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually trade union officials). All employees of the class or group in question can then claim the agreed deduction in their own tax credits.

For example, shop assistants can claim an allowance of 121 for expenses.  I bet not too many of those are claimed.

Flat-rate expenses are one of the most common reliefs that are never claimed for. In 2013 for example, (the most recent year that I can find figures for) about 571,000 people successfully claimed these expenses, worth a total of €71 million.  But we don’t know how many people haven’t claimed.

As of todays date these are the expenses that are available.

What you should do

Scan the list of occupations below and see if your occupation is listed.  If it is, how much is the expense.  Then check are you claiming that.

If not consider, submitting and amended tax return.

FLAT RATE EXPENSES

20172016201520142013
Agricultural Advisers (employed by Teagasc)671671671671671
Archaeologists:  (Civil Service)127127127 127 127
Architects employed by
     (a) Civil Service127 127 127 127 127
     (b) Local Authorities127 127 127 127 127
Airline Cabin Crews64 64 64 64 64
Bar trade:  Employees93 93 93 93 93
Building Industry
     Bricklayer175 175 175 175 175
     Fitter mechanic, plasterer103 103 103 103 103
     Electrician153 153 153 153 153
     Mason, roofer slater, tiler, floor layer, stone cutter120 120 120 120 120
     Driver, scaffolder, sheeter, steel erector52 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 Eireann160 160 160 160 160
Cardiac Technicians
     Female212 212 212 212 212
     Male107 107 107 107 107
Carpentry and joinery trades
     Cabinet makers, Carpenters, Joiners220 220 220 220 220
     Painters, Polishers, Upholsterers, Wood Cutting Machinists140 140 140 140 140
Civil Service
     Architectural Technologists & Assistants166 166 166 166 166
     Clerks of Works (incl. Senior  and District Inspectors)142 142 142 142 142
     Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors166 166 166 166 166
Park Rangers and constables employed by the Office of Public Works7777777777
Clergymen (Church of Ireland)127 127 127 127 127
Consultants (hospital)695695695695695
Note:  Deduction includes subscription to the Irish Medical Council
Cosmetologists
 Obliged to supply and launder their own white uniforms160 160 160 160 160
Defence Forces Personnel
(All enlisted personnel not in receipt of Uniform Replenishment Allowance)150150150
Dentists in employment376 376 376 376 376
Dockers73  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 Instructors125125125125125
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 Service166166166166166
     (b)  Local Authorities127 127 127 127 127
     (c)  Eircom, Coillte, OPW166 166 166 166 166
Engineering Industry [and Electrical Industry from 1997/98]
 Skilled workers who bear the full cost of own tools and overalls331331331331331
 Semi-skilled workers who bear the full cost of own tools and overalls254254254254254
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls219219219219219
Firefighters       Full-time272 272 272 272 272
Firefighters       Part-time407407407407407
Fishermen in Employment318318318318318
Foresters employed by Coillte166166166166166
Freelance actors chargeable to PAYE750750750750
750
Grooms (Racehorse Training)294294294294294
Home Helps (Employed directly or indirectly by Health Boards)256256256256256
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.353353353353353
(b) who are obliged to launder       the uniforms supplied185185185185185
(c)  whose uniforms are supplied and laundered free9393939393
Hotel industry
     Head hall porter90 90 90 90 90
     Hall porter64 64 64 64 64
     Head waiter127 127 127 127 127
     Waiter80 97 97 97 97
     Waitress8080 64 64 64
     Chef97 97 97 97 97
     Manager191 191 191 191 191
     Assistant Manager127 127 127 127 127
     Trainee Manager78 78 78 78 78
     Kitchen Porter21 21 21 21 21
Journalists
Journalists, including those in public relations area of journalism381 381 381 381 381
Journalists who receive expense allowances from their employers153 153 153 153 153
Local Authorities
     Executive Chemists115 115 115 115 115
     Parks Superintendents40 40 40 40 40
     Town Planners115 115 115 115 115
Mining Industry
     (a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners13121312131213121312
     (surface workers)655655655655655
Motor repair and motor assembly trades
Assembly workers, greasers, storemen and general workers
     (a)  who bear the full cost of own tools and overalls52 52 52 52 52
     (b)  who do not bear the full cost of own tools and overalls42 42 42 42 42
Fitters and mechanics
     (a)  who bear the full cost of  own tools and overalls8585858585
(b) who do not bear the full cost of own tools and overalls42 42 42 42 42
Panel Beaters (See Panel Beaters/Sheet Metal Workers
Nurses:
     (a)  where obliged to supply and launder their own uniforms733733733733733
     (b)  where obliged to supply their own uniforms but laundered free638 638 638 638 638
     (c)  where obliged to launder the uniforms supplied353353353353353
     (d)  where uniforms are supplied and laundered by hospital258 258 258 258 258
Nurses:  Short Term Contracts through an Agency.  Additional Amount Due8080808080
Nursing Assistants(including attendants, orderlies and nurses’ aides)
     (a)  where obliged to supply and launder their own uniforms526 526 526 526 526
     (b)  where obliged to supply their own uniforms but laundered free440 440 440 440 440
     (c)  where obliged to launder the uniforms supplied234 234 234 234 234
      (d)  where uniforms are supplied and laundered by hospital93 93 93 93 93
Occupational Therapists
     (a)  where obliged to supply and launder their own uniforms217 217 217 217 217
     (b)  where obliged to supply their own uniforms but laundered free153 153 153 153 153
     (c)  where uniforms are supplied and laundered by hospital52 52 52 52 52
Optometrists/Dispensing Opticians in employment
Optometrists
Registration Fee – once off fee paid initially in year 1250250250250250
Retention Fee – payable in 1st year and each subsequent year285285285285285
Restoration Fee – payable to re-register with the Opticians Board279270270270270
Dispensing Opticians
Registration Fee – once off fee paid initially in year 1200200200200200
Retention Fee – payable in 1st year and each subsequent year225225225225225
Restoration Fee – payable to re-register with the Opticians Board215215215215215
Panel Beaters / Sheet metal Workers
     (a)  Who bear full cost of own tools and overalls78 78 78 78 78
     (b)  Who do not bear full cost of own tools and overalls40 40 40 40 40
Pharmacists400400400400400
Pharmaceutical Assistants (formerly known as Assistant Pharmacists)200200200200200
NOTE These amounts represent the Annual Retention Fee payable to the PSI
Physiotherapists
     (a)  where obliged to supply and launder their own uniforms381 381 381 381 381
      (b)  where obliged to supply their own uniforms but laundered free318 318 318 318 318
     (c)  where uniforms are supplied and laundered by hospital64 64 64 64 64
Pilots (Airline Pilots Association)275 275 275 275 275
Plumbing trades
Plumber (non-welder)177 177 177 177 177
Plumber-welder205 205 205 205 205
Pipe fitter-welder205 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 operators121 121 121 121 121
     Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers114 114 114 114 114
     Monotype caster attendants, stereotypes and machine minders135 135 135 135 135
Readers and revisers100 100 100 100 100
Rotary machine minders and assistants150 150 150 150 150
Others (e.g. cutters, dispatchers, rulers, warehousemen)90 90 90 90 90
Professional Valuers in the Valuation Office680680680680680
Radiographers
     (a)  where obliged to supply and launder their own white uniforms242 242 242 242 242
      (b)  where obliged to supply their own white uniforms but laundered free143 143 143 143 143
     (c)  where white uniforms are supplied and laundered by hospital73 73 73 73 73
Respiratory & Pulmonary Function Technicians191 191 191 191 191
RTE National Symphony Orchestra24762,4762,4762,4762,476
RTE Concert Orchestra24762,4762,4762,4762,476
Shipping
British Merchant Navy
Foreign-going trade:
(a)  First class passenger and cargo liners.
      Master318 318 318 318 318
      Chief officer, chief engineer, other  officers, including pursers318 318 318 318 318
      Chief steward318 318 318 318 318
      Assistant steward244 244 244 244 244
      Carpenter194 194 194 194 194
      Other ranks148 148 148 148 148
(b)  Cargo-vessels, tankers, ferries
      Master318 318 318 318 318
      Chief officer, chief      engineer, other officers, including pursers318 318 318 318 318
      Chief steward318 318 318 318 318
      Assistant steward244 244 244 244 244
      Carpenter194 194 194 194 194
      Other ranks148 148 148 148 148
British home or coasting trade:
      Master318 318 318 318 318
      Chief officer, chief      engineer, other officers, including pursers318 318 318 318 318
      Chief steward318 318 318 318 318
      Assistant steward244 244 244 244 244
      Carpenter194 194 194 194 194
      Other ranks148 148 148 148 148
Mercantile marine officers and crews of Irish ships
Foreign-going trade: cargo vessels
       Master98 98 98 98 98
       Chief officer, chief engineer, radio officer90 90 90 90 90
       Other officers including pursers73 73 73 73 73
       Chief steward73 73 73 73 73
       Assistant steward55 55 55 55 55
       Carpenter (to include tools)55 55 55 55 55
       Other ranks, including boys37 37 37 37 37
Home trade:
(a)  Cross channel and continental
      Master98 98 98 98 98
      Chief officer, chief engineer, radio officer90 90 90 90 90
      Other officers, including pursers73 73 73 73 73
      Chief steward73 73 73 73 73
      Assistant steward55 55 55 55 55
      Carpenter (to include tools)55 55 55 55 55
      Other ranks including boys37 37 37 37 37
(b)  Coasting vessels
      Master98 98 98 98 98
      Chief officer, chief engineer, radio officer90 90 90 90 90
      Other officers,
      including pursers73 73 73 73 73
      Chief steward73 73 73 73 73
      Assistant steward55 55 55 55 55
      Carpenter (to include tools)55 55 55 55 55
      Other ranks, including boys37 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 Authorities127 127 127 127 127
     Civil Service127127127127127
     Coillte127 127 127 127 127
Teachers
     Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]
     School principals608608608608608
     Other teachers518518518518518
     Part-time teacher (on full hours)518518518518518
     Part-time (not on full hours)279279279279279
Guidance Counsellors
     (a)  employed full-time in second level schools518518518518518
(b)  engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance)126126126126126
Third level academic staff
     Professor, Heads of         Schools/Departments608608608608608
     Senior lecturer518518518518518
     College lecturer518518518518518
     Assistant lecturer518518518518518
     Part-time lecturer (on full hours)518518518518518
     Part-time lecturer (not on full hours)279279279279279
Physical education teachers (teacher must hold qualification in physical education)
     (a)  fully engaged in teaching P.E.518518518518518
     (b)  engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance)126126126126126
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 Council621621621621621
Employed vets who do not incur, or are reimbursed the cost of the Registration Fee to the Veterinary Council171171171171171
Veterinary Nurses
Where obliged to supply and launder their own uniforms400400400400400
Where obliged to launder the uniforms supplied150150150150150

Flat rate expenses can be claimed when completing your annual income tax return.

If you have any comments or questions on this post, feel free to contact me.

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