Revenue eBrief No. 219/19

List of Flat-Rate Schedule E Expenses

Tax and Duty Manual Part 05-02-01 – List of Flat-Rate Schedule E Expenses – has been updated to include 2020 figures. In addition, the following professions have been included in the Flat Rate Expense List for 2019 and 2020:

• Dietitians,
• Medical Scientists,
• Phlebotomists,
• Social Workers, and
• Speech & Language Therapists

What are Flat Rate Expenses https://www.revenue.ie/en/employing-people/employee-expenses/flat-rate-expense-allowances/index.aspx

Full list can be found here https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/flat-rate-expenses.pdf

Flat-rate expense allowances

Flat-rate expenses are those that cover the cost of equipment your employee needs for work. This equipment may include tools, uniforms and stationery.

Your employee must incur these costs in performing the duties of their employment, and the costs must be directly related to the nature of their employment. Flat-rate expenses are available to a wide range of professions. You can find details on the flat-rate expenses list.

The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually trade union officials). All employees of the class or group in question can then claim the agreed deduction in their own tax credits.

Flat rate expenses can be claimed by completing a Income Tax return. You can find this form in PAYE Services in myAccount. You can do this by following these steps:

• sign into myAccount
• click on ‘Review your tax’ link in PAYE Services
• select the Income Tax return for the relevant tax year
• in the ‘Tax Credits & Reliefs’ page select ‘Flat rate expenses’ and add it as a tax credit.

Revenue are carrying out a review of the flat rate expense allowances. The implementation of any planned changes to the flat rate expense regime has been deferred until 1 January 2021. This is pending the outcome of a review by the Tax Strategy Group.