If you work in a trade, you can claim tax relief on tools and equipment costs through Revenue's flat rate expense system. The amount is fixed by trade — no receipts required. The rates below are from Revenue's official schedule.
🔧 Flat Rate Expenses by Trade (Official Revenue Rates)
| Trade / Role | Annual FRE |
|---|---|
| Carpenter / Joiner | €220 |
| Painter / Polisher (Carpentry) | €140 |
| Plumber-Welder / Pipe Fitter-Welder | €205 |
| Plumber (non-welder) | €177 |
| Building Industry Electrician | €153 |
| Bricklayer | €175 |
| Engineering Industry — Skilled worker (bears full cost of own tools/overalls) | €331 |
| Engineering Industry — Semi-skilled (bears full cost of own tools/overalls) | €254 |
| Engineering Industry — All others (not bearing full cost) | €219 |
Note: Flat rate expenses include a contribution towards tools, protective clothing, and work-related costs. The Engineering Industry and Building Industry are separate Revenue categories with different rates.
What's Covered?
- Hand tools and power tools
- Tool maintenance and repairs
- Tool bags and storage
- Safety equipment and protective clothing
- Work boots and PPE
Tradesperson? Claim Your Tools Tax Back
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