Flat Rate Expenses (FRE) are allowances that reduce your taxable income if you work in certain occupations. Many workers don't realise they qualify—or that these allowances can be backdated for four years.
Our specialists help workers claim flat rate expenses as part of a complete tax review. Here's who qualifies and how much you could be owed.
📊 Flat Rate Expenses Key Facts
- What it is: Fixed annual allowance for work expenses
- Who qualifies: Specific occupations only
- No receipts needed: Automatic allowance for your job
- Backdate period: 4 years (2021-2024)
What Are Flat Rate Expenses?
Flat Rate Expenses are fixed annual amounts that workers in certain occupations can claim to cover the cost of tools, uniforms, and equipment needed for their job. Unlike actual expenses, you don't need receipts—the allowance is automatic based on your occupation.
The tax saving depends on your tax rate: the allowance reduces your taxable income, so you save either 20% or 40% of the flat rate amount.
Who Qualifies for Flat Rate Expenses?
Dozens of occupations have flat rate expense allowances. Here are some examples:
See our complete flat rate expenses list for all qualifying occupations.
💡 Real Example
Sarah is a nurse who never claimed flat rate expenses. When we reviewed her tax, we backdated four years of the €218 allowance. At the 40% tax rate, that's €349 from FRE alone. Combined with rent credit and medical expenses, her total refund was €2,840.
How to Check If You Qualify
Qualification is based on your job title and duties, not your employer. You qualify if:
- Your occupation is on Revenue's approved list
- You incur expenses in the course of your work
- These expenses aren't reimbursed by your employer
Our specialists know all qualifying occupations and will check if you're entitled as part of your review.
Flat Rate Expenses Are Just the Start
When we review your tax, we also check for:
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief
- Emergency tax – from job changes
- Working from home – for remote workers
The average refund our clients receive is €1,080.
Check If You Qualify
Our experts will check flat rate expenses and find all your other reliefs too.
Start Your Tax Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Do I need to keep receipts?
No—flat rate expenses are fixed amounts based on your occupation. You don't need to prove individual purchases.
What if my occupation isn't on the list?
If your job isn't on the approved list, you may still be able to claim actual expenses you've incurred. Our specialists can advise on your options.
Can I claim FRE if my employer provides uniforms?
Generally, flat rate expenses cover items not provided by your employer. If your employer provides everything, you may not be entitled. Our team will check your specific situation.