In short
Revenue has agreed fixed annual amounts for many jobs to cover costs like uniforms, tools and professional fees. The amount is taken off your taxable income, so you save tax at your own rate: 20% or 40%. You don't need receipts, and you can backdate it four years.
How it works
Each eligible job has a set yearly amount, published by Revenue in a list by sector. Health, retail, construction, hospitality, education and transport all have examples. If your job is on the list, the amount reduces the income you're taxed on.
Example: if your job's allowance were €700 a year and you pay tax at 20%, you'd save €140 a year. At 40% you'd save €280. Over four years, that adds up.
Who can claim
- Employees whose job title and duties match an entry on Revenue's list
- People who paid those costs themselves. If your employer already covers them, you may not qualify.
How to claim
Add the flat rate expense in Revenue myAccount under your job details for the current year, and in the income tax return for earlier years. If you've changed jobs, each job's allowance applies only while you held it.
Common mistakes
- Not knowing your job is on the list. Many people simply never hear about it.
- Claiming only the current year and missing the four years before.
Get your tax back
Missed the flat rate expenses? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: Flat rate expenses, with the list of agreed amounts, on revenue.ie.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
