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Flat Rate Expenses
Updated Dec 2025

Electrician Plumber Flat Rate Expenses

If you work as an electrician or plumber in Ireland, you're entitled to claim significant tax relief through the flat rate expenses scheme—but many tradespeople miss out on hundreds or even th...

9 December 2025
4 min read

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If you're an electrician or plumber working in Ireland, you're entitled to flat rate expenses of €153/year. This covers the cost of tools and equipment you buy for work - and can be backdated four years. While the flat rate expense gives you about €245 in tax savings over 4 years (at the 40% rate), most electricians and plumbers are owed far more when we review their complete tax history.

MyTaxRebate.ie helps tradespeople claim their flat rate expenses along with emergency tax corrections, unclaimed tax credits, and other reliefs. Here's your complete guide to maximising your tax refund in 2025.

Electrician or Plumber?

Most tradespeople are owed €800-€2,500+ when all years and reliefs are reviewed

Check Your Eligibility Now →

Electrician & Plumber Flat Rate Expenses (2025)

According to Revenue's official flat rate expense list:

Trade Annual FRE 4-Year Total
Electrician €153 €612
Plumber €153 €612

At 20% Tax Rate

€30.60/year

€122.40 over 4 years

At 40% Tax Rate

€61.20/year

€244.80 over 4 years

Key Point: The €153 flat rate expense requires no receipts - it's automatically available. But for most electricians and plumbers, the FRE is the smallest part of their total refund.

Why Electricians and Plumbers Are Owed Much More

The trades have employment patterns that frequently lead to significant tax overpayments:

  • ✓ Multiple Contracts: Working for different contractors throughout the year causes tax credit allocation issues
  • ✓ Emergency Tax: Starting new contracts without paperwork triggers weeks of higher-rate tax
  • ✓ Agency Work: Working through recruitment agencies creates complex tax situations
  • ✓ RECI/RGI Fees: Certification fees are additional deductible expenses
  • ✓ Unclaimed Credits: Rent credit, medical expenses often missed

Real Examples: What Electricians & Plumbers Receive

Electrician - Dublin Area

Situation: Earning €48,000, worked for 3 different contractors over 4 years, pays own RECI fees

Found: FRE (€245), RECI fees (€300), emergency tax corrections (€1,180), rent credit (€1,500)

Total Refund: €3,225

Plumber - Agency Work

Situation: Earning €42,000, worked through 2 agencies on various sites, tax credits often misallocated

Found: FRE (€245), RGI fees (€240), credit allocation fix (€890), medical expenses (€280)

Total Refund: €1,655

Electrician - Self-Employed History

Situation: Was self-employed, now PAYE €55,000, never reviewed tax since switching

Found: FRE (€245), credit adjustment from employment change (€1,450), pension relief missed (€680)

Total Refund: €2,375

Additional Deductible Expenses

Beyond the €153 flat rate expense, electricians and plumbers can claim relief on:

  • RECI/Safe Electric Registration - Annual fees for electricians
  • RGI Registration - Annual fees for gas installers/plumbers
  • Professional Courses - CPD and certification courses not paid by employer
  • Trade Union Fees - If you're a member

Why Use MyTaxRebate.ie?

Trades Expertise

We understand contractor work, agency employment, and the specific tax issues electricians and plumbers face.

Complete 4-Year Review

We examine all claimable years to find the FRE plus emergency tax, credit issues, and unclaimed reliefs.

No Refund, No Fee

You only pay if we secure a refund. Zero risk to checking what you're owed.

Frequently Asked Questions

Do I need receipts for the €153 flat rate expense?

No - the flat rate expense is automatic and doesn't require receipts. Revenue sets this amount based on typical costs tradespeople incur for tools and equipment.

Can I claim my RECI/RGI registration fees?

Yes - registration fees for RECI (electricians) and RGI (gas installers) are tax-deductible as professional subscriptions, in addition to the flat rate expense. Keep records of payments.

I work for multiple contractors - how does that work?

The flat rate expense applies once per year regardless of how many contractors you work for. Working for multiple contractors often means larger refunds because of emergency tax and credit allocation issues that MyTaxRebate.ie identifies.

How far back can I claim?

You can claim for the current tax year plus the previous 4 years. For 2025, this means back to 2021. Don't delay - each year that passes, you lose the oldest year's potential refund.

Ready to Claim Your Tax Refund?

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Related Tax Guides

Filed under:Flat Rate Expenses

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