Irish Flat Rate Expenses Index
Flat Rate Expenses are statutory allowances agreed between trade representatives and the Revenue Commissioners. If your employment requires you to supply tools, wash uniforms, or maintain professional registrations, you can deduct these standard sums from your taxable income without keeping receipts.
Statutory 4-Year Claim Window
Under Irish tax regulations, unclaimed allowances can be backdated for the prior 4 tax years (2022, 2023, 2024, and 2025). Select your occupation below to review your exact annual deduction, 4-year cumulative savings, and step-by-step myAccount filing instructions.
Healthcare
5 RolesNurses and Midwives
Applies to nurses who supply and launder their own uniforms.
Hospital Doctors and Consultants
Hospital-employed medical doctors and registered surgical consultants.
Physiotherapists
Employed physiotherapists required to provide own uniform and equipment.
Dental Nurses
Employed clinical dental nurses responsible for protective clothing.
Employed Dentists
Dentists employed under PAYE within clinical practices.
Education
2 RolesConstruction & Trades
5 RolesCarpenters and Joiners
Applies where the tradesperson supplies their own hand and power tools.
Bricklayers
Employed bricklayers bearing their own trowels, levels, and site safety boots.
Building Industry Electricians
Electricians providing their own insulated hand tools and testing kit.
Plumbers and Pipefitters
Plumbers providing personal pipe wrenches, benders, and protective overalls.
Construction General Operatives
Site general operatives purchasing their own steel-toe boots and PPE.