The amount depends on your job and comes off your taxable pay, so it's worth 20% or 40% of the allowance depending on your rate. Revenue publishes the full list by occupation: search it for yours.
Quick facts
- What
- A set deduction for your occupation
- Receipts
- Not needed
- Claim
- Every year
- Backdate
- Up to 4 years
- Where
- Revenue myAccount
What it is
"The Flat Rate Expenses (FRE) allowance regime permits certain employees to claim an agreed expense deduction for qualifying employment related expenses incurred." "Examples include tools, uniforms, and statutory registration fees."
Revenue agrees each amount with the unions for that job. "Please refer to the flat rate expense allowance list above for a complete list of rates for years 2020 to 2026 inclusive."
You have to claim it
"You need to make a claim for each relevant tax year to benefit from the appropriate FRE allowance." It isn't added automatically, even if your whole workplace qualifies.
Claim in Revenue myAccount: for this year under 'Manage your tax', or for any of the last 4 years under 'Review your tax' and an Income Tax Return. Pick 'Your job' then 'Flat Rate Expenses'. "The four year rule for claiming refunds applies to flat rate expense allowance claims."
If your job isn't listed
You may still claim actual expenses that are wholly, exclusively and necessarily for your job, with receipts. That's a stricter test: Revenue explains it on its page on claiming other employment expenses.
Common questions
What are Flat Rate Expenses in Ireland?
An agreed tax deduction for certain occupations, covering costs like tools, uniforms and statutory registration fees, without needing receipts.
Do I have to claim Flat Rate Expenses every year?
Yes. You need to make a claim for each tax year to get the allowance.
Can I backdate Flat Rate Expenses?
Yes, the four-year rule applies, so you can claim for the previous 4 years through myAccount.
Where is the list of Flat Rate Expenses?
Revenue publishes the flat rate expense allowance list, with rates for 2020 to 2026, linked from its Flat Rate Expenses page.