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 |
|||||
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 | 2476 | 2,476 | 2,476 | 2,476 | 2,476 |
RTE Concert Orchestra | 2476 | 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 |
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.