Updated on 30 September 2020 by Accountant
Explanation
Flat rate expenses relief is for employees. It is tax back compensation for expenses certain employees are paying, for example for buying and laundering their own uniforms (like nurses, shop assistant, hotel and hospital staff, pilot, steward, physiotherapist, pharmacist, optician etc.) or buying tools (like carpenter, plumber, motor mechanic etc.).
Self-employed people are doing their accounts themselves, so they can reduce their gross income with anything they are considering to be business expense for example telephone, work clothes, tools, PC, home office, travel etc. That’s the advantage to be self-employed. Employees don’t have this “freedom”. That’s why Revenue is trying to compensate this through flat rate expenses tax relief for general workers.
Tricky tax calculation
Difference between tax credit and tax relief is, that tax credit is reducing your net tax straight away, for example, if you claim PAYE Tax Credit €1,650 you are paying €1,650 less final income tax. In the case of tax relief, the amount of relief is reducing your gross income and then reducing your final taxation, so you need to calculate 20% (40%) of relief. For example shop assistant is getting Flat rate expenses relief €121 for (whole year) 2019, giving him/her real tax back of €50 (if he/she earns more than €32,800/yearly) or €24 (if he/she earns less than €32,800/yearly). If you earn less than €16,500 a year (minimum wage), you are not paying any PAYE (income) tax, only USC (Universal social charge) if any, so there’s no point to claim additional tax credits. You won’t get any tax back, because you didn’t pay any income tax. If you are on low income (less than €16,500) and you paid PAYE tax (is indicated on your P60), you can claim tax refund straight away contacting Revenue and asking for P21 (Balancing Statement). Revenue will then re-calculate your gross income and your tax liability and refund over-payment mostly by electronic transfer.
How to claim Flat rate expenses
There is no need to keep receipts to claim this relief. You can claim this relief 4 years back; back to 2018.
You can claim this relief online through Revenue myAccount services or claim it through your husband/wife’s F11 (Income tax return) if he/she is self-employed or you have PAYE and self-employed income and you are filing F11 yourself every year.
Picture below shows where to put flat rate expenses figures, if you are doing your self-employed F11 in ROS Off-line application. Red boxes mean if you are claiming for yourself and green boxes if you are claiming for your husband/wife.
If you want to claim the relief through myAccount services, you need to do following steps:
- Sign into myAccount,
- Click on ‘Review your tax’ link in PAYE Services,
- Select the Income Tax return for the relevant tax year,
- In the ‘Tax Credits & Reliefs’ page select ‘Flat rate expenses’ and add it as a tax credit.
PAYE Employees – Flat rate expenses table
| Real tax refund/saving | Amount reducing gross income | ||
|---|---|---|---|
| Profession/Ocupation | 40% higher tax rate | 20% standard tax rate | 2020 – 2016 |
| Agricultural Advisers (employed by Teagasc) | € 268 | € 134 | € 671 |
| Archaeologists: (Civil Service) | € 51 | € 25 | € 127 |
| Architects employed by | |||
| (a) Civil Service | € 51 | € 25 | € 127 |
| (b) Local Authorities | € 51 | € 25 | € 127 |
| Airline Cabin Crews | € 26 | € 13 | € 64 |
| Bar trade: Employees | € 37 | € 19 | € 93 |
| Building Industry | |||
| Bricklayer | € 70 | € 35 | € 175 |
| Fitter mechanic, plasterer | € 41 | € 21 | € 103 |
| Electrician | € 61 | € 31 | € 153 |
| Mason, roofer slater, tiler, floor layer, stone cutter | € 48 | € 24 | € 120 |
| Driver, scaffolder, sheeter, steel erector | € 21 | € 10 | € 52 |
| Professionals: engineers, surveyors, etc. | € 13 | € 7 | € 33 |
| General operatives (labourers etc. incl. Public Sector) | € 39 | € 19 | € 97 |
| Profession | 40% | 20% | 2020 – 2016 |
| Bus, rail and road operatives in | |||
| Bus Atha Cliath, Bus Eireann and Iarnod Eireann | € 64 | € 32 | € 160 |
| Cardiac Technicians | |||
| Female | € 85 | € 42 | € 212 |
| Male | € 43 | € 21 | € 107 |
| Carpentry and joinery trades | |||
| Cabinet makers, Carpenters, Joiners | € 88 | € 44 | € 220 |
| Painters, Polishers, Upholsterers, Wood Cutting Machinists | € 56 | € 28 | € 140 |
| Civil Service | |||
| Architectural Technologists & Assistants | € 66 | € 33 | € 166 |
| Clerks of Works (incl. Senior and District Inspectors) | € 57 | € 28 | € 142 |
| Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | € 66 | € 33 | € 166 |
| Park Rangers and constables employed by the Office of Public Works | € 31 | € 15 | € 77 |
| Clergymen (Church of Ireland) | € 51 | € 25 | € 127 |
| Consultants (hospital) | € 278 | € 139 | € 695 |
| Note: Deduction includes subscription to the Irish Medical Council | |||
| Cosmetologists | |||
| Obliged to supply and launder their own white uniforms | € 64 | € 32 | € 160 |
| Profession/Ocupation | 40% | 20% | 2016 |
| Defence Forces Personnel | |||
| (All enlisted personnel not in receipt of Uniform Replenishment Allowance) | € 60 | € 30 | € 150 |
| Profession | 40% | 20% | 2020 – 2016 |
| Dentists in employment | € 150 | € 75 | € 376 |
| Dockers | € 29 | € 15 | € 73 |
| Doctors (hospital, including consultants) | € 278 | € 139 | € 695 |
| Note: Deduction includes subscription to the Irish Medical Council. | |||
| Draughtsmen (Local Authority) | € 53 | € 27 | € 133 |
| Driving Instructors | € 50 | € 25 | € 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 | € 66 | € 33 | € 166 |
| (b) Local Authorities | € 51 | € 25 | € 127 |
| (c) Eircom, Coillte, OPW | € 66 | € 33 | € 166 |
| Engineering Industry [and Electrical Industry from 1997/98] | |||
| Skilled workers who bear the full cost of own tools and overalls | € 132 | € 66 | € 331 |
| Semi-skilled workers who bear the full cost of own tools and overalls | € 102 | € 51 | € 254 |
| All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls | € 88 | € 44 | € 219 |
| Profession | 40% | 20% | 2020 – 2016 |
| Firefighters Full-time | € 109 | € 54 | € 272 |
| Firefighters Part-time | € 163 | € 81 | € 407 |
| Fishermen in Employment | € 127 | € 64 | € 318 |
| Foresters employed by Coillte | € 66 | € 33 | € 166 |
| Freelance actors chargeable to PAYE | € 300 | € 150 | € 750 |
| Grooms (Racehorse Training) | € 118 | € 59 | € 294 |
| Home Helps (Employed directly or indirectly by Health Boards) | € 102 | € 51 | € 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. | € 141 | € 71 | € 353 |
| (b) who are obliged to launder the uniforms supplied | € 74 | € 37 | € 185 |
| (c) whose uniforms are supplied and laundered free | € 37 | € 19 | € 93 |
| Profession | 40% | 20% | 2020 – 2016 |
| Hotel industry | |||
| Head hall porter | € 36 | € 18 | € 90 |
| Hall porter | € 26 | € 13 | € 64 |
| Head waiter | € 51 | € 25 | € 127 |
| 40% | 20% | 2016 | |
| Waiter | € 39 | € 19 | € 97 |
| 40% | 20% | 2017 | |
| Waiter | € 32 | € 16 | € 80 |
| 40% | 20% | 2015 | |
| Waitress | € 26 | € 13 | € 64 |
| 40% | 20% | 2020 – 2016 | |
| Waitress | € 32 | € 16 | € 80 |
| 40% | 20% | 2020 -2016 | |
| Chef | € 39 | € 19 | € 97 |
| Manager | € 76 | € 38 | € 191 |
| Assistant Manager | € 51 | € 25 | € 127 |
| Trainee Manager | € 31 | € 16 | € 78 |
| Kitchen Porter | € 8 | € 4 | € 21 |
| Journalists | |||
| Journalists, including those in public relations area of journalism | € 152 | € 76 | € 381 |
| Journalists who receive expense allowances from their employers | € 61 | € 31 | € 153 |
| Profession | 40% | 20% | 2020 – 2016 |
| Local Authorities | |||
| Executive Chemists | € 46 | € 23 | € 115 |
| Parks Superintendents | € 16 | € 8 | € 40 |
| Town Planners | € 46 | € 23 | € 115 |
| Mining Industry | |||
| (a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | € 525 | € 262 | € 1,312 |
| (surface workers) | € 262 | € 131 | € 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 | € 21 | € 10 | € 52 |
| (b) who do not bear the full cost of own tools and overalls | € 17 | € 8 | € 42 |
| Fitters and mechanics | |||
| (a) who bear the full cost of own tools and overalls | € 34 | € 17 | € 85 |
| (b) who do not bear the full cost of own tools and overalls | € 17 | € 8 | € 42 |
| Panel Beaters (See Panel Beaters/Sheet Metal Workers | |||
| Profession | 40% | 20% | 2020 – 2016 |
| Nurses: | |||
| (a) where obliged to supply and launder their own uniforms | € 293 | € 147 | € 733 |
| (b) where obliged to supply their own uniforms but laundered free | € 255 | € 128 | € 638 |
| (c) where obliged to launder the uniforms supplied | € 141 | € 71 | € 353 |
| (d) where uniforms are supplied and laundered by hospital | € 103 | € 52 | € 258 |
| Nurses: Short Term Contracts through an Agency. Additional Amount Due | € 32 | € 16 | € 80 |
| Nursing Assistants(including attendants, orderlies and nurses’ aides) | |||
| (a) where obliged to supply and launder their own uniforms | € 210 | € 105 | € 526 |
| (b) where obliged to supply their own uniforms but laundered free | € 176 | € 88 | € 440 |
| (c) where obliged to launder the uniforms supplied | € 94 | € 47 | € 234 |
| (d) where uniforms are supplied and laundered by hospital | € 37 | € 19 | € 93 |
| Occupational Therapists | |||
| (a) where obliged to supply and launder their own uniforms | € 87 | € 43 | € 217 |
| (b) where obliged to supply their own uniforms but laundered free | € 61 | € 31 | € 153 |
| (c) where uniforms are supplied and laundered by hospital | € 21 | € 10 | € 52 |
| Profession | 40% | 20% | 2020 – 2016 |
| Optometrists/Dispensing Opticians in employment | |||
| Optometrists | |||
| Registration Fee – once off fee paid initially in year 1 | € 100 | € 50 | € 250 |
| Retention Fee – payable in 1st year and each subsequent year | € 114 | € 57 | € 285 |
| 40% | 20% | 2016 | |
| Restoration Fee – payable to re-register with the Opticians Board | € 108 | € 54 | € 270 |
| 40% | 20% | 2020 – 2017 | |
| Restoration Fee – payable to re-register with the Opticians Board | € 112 | € 56 | € 279 |
| Dispensing Opticians | 40% | 20% | 2020 – 2016 |
| Registration Fee – once off fee paid initially in year 1 | € 80 | € 40 | € 200 |
| Retention Fee – payable in 1st year and each subsequent year | € 90 | € 45 | € 225 |
| Restoration Fee – payable to re-register with the Opticians Board | € 86 | € 43 | € 215 |
| Panel Beaters / Sheet metal Workers | |||
| (a) Who bear full cost of own tools and overalls | € 31 | € 16 | € 78 |
| (b) Who do not bear full cost of own tools and overalls | € 16 | € 8 | € 40 |
| Pharmacists | € 160 | € 80 | € 400 |
| Pharmaceutical Assistants (formerly known as Assistant Pharmacists) | € 80 | € 40 | € 200 |
| NOTE These amounts represent the Annual Retention Fee payable to the PSI | |||
| Profession | 40% | 20% | 2020 – 2016 |
| Physiotherapists | |||
| (a) where obliged to supply and launder their own uniforms | € 152 | € 76 | € 381 |
| (b) where obliged to supply their own uniforms but laundered free | € 127 | € 64 | € 318 |
| (c) where uniforms are supplied and laundered by hospital | € 26 | € 13 | € 64 |
| Pilots (Airline Pilots Association) | € 110 | € 55 | € 275 |
| Plumbing trades | |||
| Plumber (non-welder) | € 71 | € 35 | € 177 |
| Plumber-welder | € 82 | € 41 | € 205 |
| Pipe fitter-welder | € 82 | € 41 | € 205 |
| Printing Bookbinding and allied trades | |||
| Bookbinders (Hand) | € 44 | € 22 | € 109 |
| Bookbinders (Others) | € 39 | € 19 | € 97 |
| Compositors, linotype and monotype operators | € 48 | € 24 | € 121 |
| Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers | € 46 | € 23 | € 114 |
| Monotype caster attendants, stereotypes and machine minders | € 54 | € 27 | € 135 |
| Readers and revisers | € 40 | € 20 | € 100 |
| Rotary machine minders and assistants | € 60 | € 30 | € 150 |
| Others (e.g. cutters, dispatchers, rulers, warehousemen) | € 36 | € 18 | € 90 |
| Profession | 40% | 20% | 2020 – 2016 |
| Professional Valuers in the Valuation Office | € 272 | € 136 | € 680 |
| Radiographers | |||
| (a) where obliged to supply and launder their own white uniforms | € 97 | € 48 | € 242 |
| (b) where obliged to supply their own white uniforms but laundered free | € 57 | € 29 | € 143 |
| (c) where white uniforms are supplied and laundered by hospital | € 29 | € 15 | € 73 |
| Respiratory & Pulmonary Function Technicians | € 76 | € 38 | € 191 |
| RTE National Symphony Orchestra | € 990 | € 495 | € 2,476 |
| RTE Concert Orchestra | € 990 | € 495 | € 2,476 |
| Profession | 40% | 20% | 2020 – 2016 |
| Shipping | |||
| British Merchant Navy | |||
| Foreign-going trade: | |||
| (a) First class passenger and cargo liners. | |||
| Master | € 127 | € 64 | € 318 |
| Chief officer, chief engineer, other officers, including pursers | € 127 | € 64 | € 318 |
| Chief steward | € 127 | € 64 | € 318 |
| Assistant steward | € 98 | € 49 | € 244 |
| Carpenter | € 78 | € 39 | € 194 |
| Other ranks | € 59 | € 30 | € 148 |
| (b) Cargo-vessels, tankers, ferries | |||
| Master | € 127 | € 64 | € 318 |
| Chief officer, chief engineer, other officers, including pursers | € 127 | € 64 | € 318 |
| Chief steward | € 127 | € 64 | € 318 |
| Assistant steward | € 98 | € 49 | € 244 |
| Carpenter | € 78 | € 39 | € 194 |
| Other ranks | € 59 | € 30 | € 148 |
| Profession | 40% | 20% | 2020 – 2016 |
| British home or coasting trade: | |||
| Master | € 127 | € 64 | € 318 |
| Chief officer, chief engineer, other officers, including pursers | € 127 | € 64 | € 318 |
| Chief steward | € 127 | € 64 | € 318 |
| Assistant steward | € 98 | € 49 | € 244 |
| Carpenter | € 78 | € 39 | € 194 |
| Other ranks | € 59 | € 30 | € 148 |
| Mercantile marine officers and crews of Irish ships | |||
| Foreign-going trade: cargo vessels | |||
| Master | € 39 | € 20 | € 98 |
| Chief officer, chief engineer, radio officer | € 36 | € 18 | € 90 |
| Other officers including pursers | € 29 | € 15 | € 73 |
| Chief steward | € 29 | € 15 | € 73 |
| Assistant steward | € 22 | € 11 | € 55 |
| Carpenter (to include tools) | € 22 | € 11 | € 55 |
| Other ranks, including boys | € 15 | € 7 | € 37 |
| Profession | 40% | 20% | 2020 – 2016 |
| Home trade: | |||
| (a) Cross channel and continental | |||
| Master | € 39 | € 20 | € 98 |
| Chief officer, chief engineer, radio officer | € 36 | € 18 | € 90 |
| Other officers, including pursers | € 29 | € 15 | € 73 |
| Chief steward | € 29 | € 15 | € 73 |
| Assistant steward | € 22 | € 11 | € 55 |
| Carpenter (to include tools) | € 22 | € 11 | € 55 |
| Other ranks including boys | € 15 | € 7 | € 37 |
| (b) Coasting vessels | |||
| Master | € 39 | € 20 | € 98 |
| Chief officer, chief engineer, radio officer | € 36 | € 18 | € 90 |
| Other officers, | |||
| including pursers | € 29 | € 15 | € 73 |
| Chief steward | € 29 | € 15 | € 73 |
| Assistant steward | € 22 | € 11 | € 55 |
| Carpenter (to include tools) | € 22 | € 11 | € 55 |
| Other ranks, including boys | € 15 | € 7 | € 37 |
| Profession | 40% | 20% | 2020 – 2016 |
| Shop Assistants | |||
| (including supermarket staff, general shop workers, drapery and footwear assistants) | € 48 | € 24 | € 121 |
| Surveyors employed by: | |||
| Local Authorities | € 51 | € 25 | € 127 |
| Civil Service | € 51 | € 25 | € 127 |
| Coillte | € 51 | € 25 | € 127 |
| Teachers | |||
| Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers] | |||
| School principals | € 243 | € 122 | € 608 |
| Other teachers | € 207 | € 104 | € 518 |
| Part-time teacher (on full hours) | € 207 | € 104 | € 518 |
| Part-time (not on full hours) | € 112 | € 56 | € 279 |
| Profession | 40% | 20% | 2020 – 2016 |
| Guidance Counsellors | |||
| (a) employed full-time in second level schools | € 207 | € 104 | € 518 |
| (b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | € 50 | € 25 | € 126 |
| Third level academic staff | |||
| Professor, Heads of Schools/Departments | € 243 | € 122 | € 608 |
| Senior lecturer | € 207 | € 104 | € 518 |
| College lecturer | € 207 | € 104 | € 518 |
| Assistant lecturer | € 207 | € 104 | € 518 |
| Part-time lecturer (on full hours) | € 207 | € 104 | € 518 |
| Part-time lecturer (not on full hours) | € 112 | € 56 | € 279 |
| Physical education teachers (teacher must hold qualification in physical education) | |||
| (a) fully engaged in teaching P.E. | € 207 | € 104 | € 518 |
| (b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) | € 50 | € 25 | € 126 |
| Profession | 40% | 20% | 2020 – 2016 |
| Veterinary Surgeons in Employment | |||
| Employed vets who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council | € 248 | € 124 | € 621 |
| Employed vets who do not incur, or are reimbursed the cost of the Registration Fee to the Veterinary Council | € 68 | € 34 | € 171 |
| Veterinary Nurses | |||
| Where obliged to supply and launder their own uniforms | € 160 | € 80 | € 400 |
| Where obliged to launder the uniforms supplied | € 60 | € 30 | € 150 |
Source:
Most up to date Revenue list of Flat Rate Expenses; PDF file