Updated on 27 May 2017 by Accountant

  1. Explanation
  2. Tax calculation
  3. How to claim
  4. Flat rate expenses table
Flat Rate Expenses Claim
FlatRateExpensesClaimTemplateScreenshotFPPrice: €3

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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

Irish Income Tax Computation 2017

Irish Income Tax Computation 2017

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) 2017, 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 overpayment by cheque or BACS transfer.


How to claim Flat rate expenses

Flat Rate Expenses F11 input ROS Offline applicationThere is no need to keep receipts to claim this relief and there is no form available for claiming this relief. You can claim this relief 4 years back; back to 2013.

You need to call Revenue or to write and send letter to Revenue 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.

 


PAYE Employees – Flat rate expenses table

 

Real tax refund/saving Amount reducing gross income
Profession/Ocupation 40% higher tax rate 20% standard tax rate 2017 – 2013
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% 2017 – 2013
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% 2017 – 2015
Defence Forces Personnel
(All enlisted personnel not in receipt of Uniform Replenishment Allowance) € 60 € 30 € 150
Profession 40% 20% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
Hotel industry
     Head hall porter € 36 € 18 € 90
     Hall porter € 26 € 13 € 64
     Head waiter € 51 € 25 € 127
40% 20% 2016 – 2013
     Waiter € 39 € 19 € 97
40% 20% 2017
     Waiter € 32 € 16 € 80
40% 20% 2015 – 2013
     Waitress € 26 € 13 € 64
40% 20% 2017 – 2016
     Waitress € 32 € 16 € 80
40% 20% 2017 – 2013
     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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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 – 2013
Restoration Fee – payable to re-register with the Opticians Board € 108 € 54 € 270
40% 20% 2017
Restoration Fee – payable to re-register with the Opticians Board € 112 € 56 € 279
Dispensing Opticians 40% 20% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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% 2017 – 2013
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:

Revenue.ie/employee-expenses

Download original Revenue excel file: Flat Rate Expenses list (MS Excel, 64KB)