Blog

Flat Rate Employment Expenses

December 1, 2020

What are Flat Rate Expenses?

Flat rate expenses are expenses that cover the cost of equipment you need for work. This equipment may include tools, uniforms and stationery. Instead of having to show receipts for these expenses, Revenue grant you a flat amount based on your job type. Although, if your actual expenses are more than the flat amount, you can claim for them too!

How much are Flat Rate Expenses worth?

The flat rate expense you are entitled to varies depending on your job and how much you earn. It is a deduction against your income, which means if you pay tax at the higher rate you get relief at the higher rate. If you only pay tax at the standard 20% rate, then relief is capped at 20%.

For example, a shop assistant earning €20,000 a year is entitled to a flat rate expense of €121 a year. As they pay tax at 20%, they will get a tax refund of €24.20 each year. If the same shop assistant were earning €40,000 a year, some of their income would be taxed at the higher 40% rate. In this case they would be entitled to a tax rebate of €48.40 a year.

The flat rate expense for shop assistants is on the lower end of the scale for at €121. There are a wide range of other professions which offer substantially higher deductions, such as nurses (€733) and teachers (€518).

How do I claim Flat Rate Expenses?

If you would like to claim a tax rebate for Flat Rate Expenses, just state your occupation on our simple 50-second Quick Review Form. We will then review your taxes for the last 4 years, claim your flat rate expenses and issue any tax rebate into your bank account.

Alternatively, you can fill in our Full Review Form, which will determine any additional tax credits you may be entitled to for the last 4 years, helping to maximise your tax rebate.

What employees can claim a tax rebate for Flat Rate Expenses?

Hospital Doctors & Consultants

Doctors and Consultants working in a hospital are eligible to claim a tax rebate up to €1,112 for flat rate expenses for the last 4 years.

Nurses

Nurses who are required to purchase and launder their own uniform are eligible to claim a tax rebate up to €1,173 for flat rate expenses for the last 4 years.

Nursing Assistants (including Attendants, Orderlies and Nurses’ aides)

Nursing Assistants who are required to purchase and launder their own uniform are eligible to claim a tax rebate up to €842 for flat rate expenses for the last 4 years.

Hospital Domestic Staff

General Operatives, Porters, Drivers, Attendants, Domestics, Laundry Operatives, Cooks, Catering Supervisors, Waitresses, Catering Staff and Kitchen Porters who are required to purchase and launder their own uniform are eligible to claim a tax rebate up to €565 for flat rate expenses for the last 4 years.

Occupational Therapists & Physiotherapists

Occupational Therapists are eligible to claim a tax rebate up to €348 for flat rate expenses for the last 4 years.

Physiotherapists

Physiotherapists are eligible to claim a tax rebate up to €610 for flat rate expenses for the last 4 years.

Dentists

Dentists are eligible to claim a tax rebate up to €602 for flat rate expenses for the last 4 years.

Home Help (Employed directly or indirectly by Health Boards)

Home carers are eligible to claim a tax rebate up to €410 for flat rate expenses for the last 4 years. In addition to this, Home Help employees can claim the cost of travel in some cases.

Pharmacists & Pharmaceutical Assistants

Pharmacists are eligible to claim a tax rebate up to €640 for flat rate expenses for the last 4 years and Pharmaceutical Assistants (formerly known as Assistant Pharmacists) are eligible to claim a tax rebate up to €320 for flat rate expenses for the last 4 years.

Engineers (skilled, semi-skilled & unskilled)

Engineer employees, including engineers employed by Civil Service, Local Authorities, Eircom, Coillte and OPW, are eligible to claim a tax rebate up to €530 for flat rate expenses for the last 4 years.

Carpentry & Joinery Trades

Cabinet Makers, Joiners, Painters, Polishers, Upholsterers and Wood Cutting Machinists are eligible to claim a tax rebate up to €352 for flat rate expenses for the last 4 years.

Plumbing Trade

Individuals working in the plumbing industry are eligible to claim a tax rebate up to €328 for flat rate expenses for the last 4 years.

Building Industry Tradespeople

Bricklayers, Fitter Mechanics, Plasterers, Electricians, Mason, Roofer Slater, Tilers, Floor Layer, Stone Cutter, Drivers, Scaffolders, Sheeters, Steel Erector, Surveyors, and General Operatives are eligible to claim a tax rebate up to €280 for flat rate expenses for the last 4 years.

Panel Beaters & Sheet Metal Workers

Panel Beaters and Sheet Metal Workers who bear the full costs of purchasing their tools and overalls are eligible to claim a tax rebate up to €125 for flat rate expenses for the last 4 years.

School Teachers & Principals

School Principals are eligible to claim a tax rebate up to €973 for flat rate expenses for the last 4 years while Teachers and SNAs are eligible to claim a tax rebate up to €829 for flat rate expenses for the last 4 years.

Teachers are also entitled to claim additional tax relief on the subscription they pay towards the Teaching Council.

Third Level Academic Staff

Heads of Schools / Departments are eligible to claim a tax rebate up to €973 for flat rate expenses for the last 4 years, while Senior Lecturers, College Lecturers, Assistant Lecturers, and Part-Time Lecturers are eligible to claim a tax rebate up to €829 for flat rate expenses for the last 4 years.

Physical Education Teachers

Physical Education Teachers who hold a qualification in physical education are eligible to claim a tax rebate up to €829 for flat rate expenses for the last 4 years.

Guidance Counsellors

Full-time Guidance Counsellors employed in second level schools are eligible to claim a tax rebate up to €829 for flat rate expenses for the last 4 years.

Cosmetologists

Hairdressers, Beauticians, Barbers, Nail Technicians and Stylists are eligible to claim a tax rebate up to €256 for flat rate expenses for the last 4 years.

Bar Trade

Bar staff are eligible to claim a tax rebate up to €149 for flat rate expenses for the last 4 years.

Shop Assistants

Shop assistants employed by retailers are eligible to claim a tax rebate up to €194 for flat rate expenses for the last 4 years.

Can’t find your job type on the list?

In addition to the above list, Revenue have provided a full list of employments that qualify for Flat Rate Expenses.

Don’t worry, even if you’re not entitled to Flat Rate Expenses, you might still be due a tax refund. You can still claim for the actual cost of any employment expenses incurred “wholly, necessarily and exclusively” in carrying out the duties of your employment.

This essentially means you can claim tax relief on anything you need to buy to help you do your job, as long as you don’t use it for any other purpose. A few examples would be:

  • a mandatory uniform that you are not reimbursed for and are prohibited from wearing outside of work,
  • stationary that you require for work and are not reimbursed for,
  • the purchase of tools required to carry out your trade, for which you are not reimbursed for.