What are flat-rate expenses?
Flat-rate expenses are fixed allowances agreed for certain occupations to cover costs such as uniforms, tools and equipment that employees pay for themselves. Revenue publishes the list of occupations and amounts.
How much are they worth?
A flat-rate expense is a deduction from your taxable income, not a cash payment. Its value is the allowance multiplied by your rate of Income Tax. For example, a €500 allowance saves €100 at the 20% rate.
Does my job qualify?
Revenue’s list distinguishes between roles and working conditions. Nurses, teachers and other occupations can have different amounts depending on the exact role and on who provides and launders uniforms. Find your exact category in Revenue’s schedule rather than relying on a job title.
Is it already on my record?
Many employees already have their allowance applied through payroll. Check your Revenue record in myAccount before claiming, so you do not claim the same allowance twice.
How do I claim?
PAYE workers can add a flat-rate expense in myAccount, including for previous years within the four-year limit. If your job is not on Revenue’s list, you may still claim for expenses that are wholly, exclusively and necessarily incurred in doing your job, but you must keep receipts.