Flat rate allowances are a type of tax relief available to people working in certain trades and professions. The amount that can be claimed depends on the job.
For example, shop workers are granted flat rate expenses of €121 per year and bar trade employees get €97 per annum. Meanwhile, nurses who supply and launder their own uniforms can claim a deduction of €733.
There are also deductions available to doctors, engineers, plumbers, journalists, teachers, waiters, porters and many more.
You may be entitled to certain allowances based on your occupation to cover things you pay for your job like tools, uniforms, and subscriptions. What you can claim and how much will depend on the type of work you do.
The amount you can claim 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 Expense | 2025 | |
| Agricultural Advisers (employed by Teagasc) | 671 | |
| Archaeologists: (Civil Service) | 127 | |
| Architects employed by | Civil Service | 127 |
| Architects employed by | Local Authorities | 127 |
| Airline Cabin Crews | 64 | |
| Bar trade Employees | 93 | |
| Building Industry | Bricklayer | 175 |
| Building Industry | Fitter mechanic, plasterer | 103 |
| Building Industry | Electrician | 153 |
| Building Industry | Mason, roofer slater, tiler, floor layer, stone cutter | 120 |
| Building Industry | Driver, scaffolder, sheeter, steel erector | 52 |
| Building Industry | Professionals: engineers, surveyors, etc. | 33 |
| Building Industry | General operatives (labourers etc. incl. Public Sector) | 97 |
| Bus, rail and road operatives in Bus Átha Cliath, Bus Éireann and Iarnód Éireann | 160 | |
| Cardiac Technicians | Female | 212 |
| Cardiac Technicians | Male | 107 |
| Carpentry and joinery trades | Cabinet makers, Carpenters, Joiners | 220 |
| Carpentry and joinery trades | Painters, Polishers, Upholsterers, Wood Cutting Machinists | 140 |
| Civil Service | Architectural Technologists & Assistants | 166 |
| Civil Service | Clerks of Works (incl. Senior and District Inspectors) | 142 |
| Civil Service | Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | 166 |
| Civil Service | Park Rangers and constables employed by the Office of Public Works | 77 |
| Clergymen (Church of Ireland) | 127 | |
| Consultants (hospital) ( Deduction includes a subscription to the Irish Medical Council) | 695 | |
| Cosmetologists - Obliged to supply and launder their own white uniforms | 160 | |
| Defence Forces Personnel (All enlisted personnel not in receipt of Uniform Replenishment Allowance) | 150 | |
| Dentists in employment | 376 | |
| Dietitians who pay the statutory registration fee to CORU | 100 | |
| Dockers | 73 | |
| Doctors (hospital, including consultants) | 695 | |
| Draughtsmen (Local Authority) | 133 | |
| Driving Instructors | 125 | |
| Engineer employed by | Civil Service | 166 |
| Engineer employed by | Local Authorities | 127 |
| Engineer employed by | Eircom, Coillte, OPW | 166 |
| Engineering Industry [and Electrical Industry from 1997/98] | Skilled workers who bear the full cost of their own tools and overalls | 331 |
| Engineering Industry [and Electrical Industry from 1997/98] | Semi-skilled workers who bear the full cost of their own tools and overalls | 254 |
| Engineering Industry [and Electrical Industry from 1997/98] | All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of their own tools and overalls | 219 |
| Firefighters | Full-time | 272 |
| Firefighters | Part-time | 407 |
| Fishermen in Employment | 318 | |
| Foresters employed by Coillte | 166 | |
| Freelance actors chargeable to PAYE | 750 | |
| Grooms (Racehorse Training) | 294 | |
| Home Helps (Employed directly or indirectly by Health Boards) | 256 | |
| Hospitals Domestic Staff | who is responsible for providing and laundering their own uniforms (To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, and kitchen porters) | 353 |
| Hospitals Domestic Staff | who are obliged to launder the uniforms supplied (To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, and kitchen porters) | 185 |
| Hospitals Domestic Staff | whose uniforms are supplied and laundered free (To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, and kitchen porters) | 93 |
| Hotel industry | Head hall porter | 90 |
| Hotel industry | Hall porter | 64 |
| Hotel industry | Head waiter | 127 |
| Hotel industry | Waiter | 80 |
| Hotel industry | Waitress | 80 |
| Hotel industry | Chef | 97 |
| Hotel industry | Manager | 191 |
| Hotel industry | Assistant Manager | 127 |
| Hotel industry | Trainee Manager | 78 |
| Hotel industry | Kitchen Porter | 21 |
| Journalists | Journalists, including those in public relations area of Journalism | 381 |
| Journalists | Journalists who receive expense allowances from their employers | 153 |
| Local Authorities | Executive Chemists | 115 |
| Local Authorities | Parks Superintendents | 40 |
| Local Authorities | Town Planners | 115 |
| Medical Scientists who pay the statutory registration fee to CORU | 100 | |
| Mining Industry | miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | 1312 |
| Mining Industry | surface workers | 655 |
| Motor repair and motor assembly trades | Assembly workers, greasers, storemen and general workers who bear the full cost of their own tools and overalls | 52 |
| Motor repair and motor assembly trades | Assembly workers, greasers, storemen and general workers who do not bear the full cost of their own tools and overalls | 42 |
| Motor repair and motor assembly trades | Fitters and mechanics who bear the full cost of their own tools and overalls | 85 |
| Motor repair and motor assembly trades | Fitters and mechanics) who do not bear the full cost of their own tools and overalls | 42 |
| Nurses | where obliged to supply and launder their own uniforms | 733 |
| Nurses | where obliged to supply their own uniforms but laundered free | 638 |
| Nurses | where obliged to launder the uniforms supplied | 353 |
| Nurses | where uniforms are supplied and laundered by the hospital | 258 |
| Nurses | Short-Term Contracts through an Agency | 80 |
| Nursing Assistants (including attendants, orderlies and nurses' aides) | where obliged to supply and launder their own uniforms | 526 |
| Nursing Assistants (including attendants, orderlies and nurses' aides) | where obliged to supply their own uniforms but laundered free | 440 |
| Nursing Assistants (including attendants, orderlies and nurses' aides) | where obliged to launder the uniforms supplied | 234 |
| Nursing Assistants (including attendants, orderlies and nurses' aides) | where uniforms are supplied and laundered by the hospital | 93 |
| Occupational Therapists | where obliged to supply and launder their own uniforms (including CORU) | 217 |
| Occupational Therapists | where obliged to supply their own uniforms but laundered free (includes CORU) | 153 |
| Occupational Therapists | where uniforms are supplied and laundered by the hospital (including CORU) | 52 |
| Optometrists in employment (includes CORU) | Registration Fee - once-off fee paid initially in year 1 | 250 |
| Optometrists in employment (includes CORU) | Retention Fee - payable in 1st year and each subsequent year | 285 |
| Optometrists in employment (includes CORU) | Restoration Fee - payable to re-register with the Opticians Board | 279 |
| Dispensing Opticians in employment (includes CORU) | Registration Fee - once-off fee paid initially in year 1 | 200 |
| Dispensing Opticians in employment (includes CORU) | Retention Fee - payable in 1st year and each subsequent year | 225 |
| Dispensing Opticians in employment (includes CORU) | Restoration Fee - payable to re-register with the Opticians Board | 215 |
| Panel Beaters / Sheet Metal Workers | who bear the full cost of their own tools and overalls | 78 |
| Panel Beaters / Sheet Metal Workers | who do not bear the full cost of their own tools and overalls | 40 |
| Pharmacists | 400 | |
| Pharmaceutical Assistants (formerly known as Assistant Pharmacists) | 200 | |
| Phlebotomists | where obliged to supply and launder their own uniforms | 270 |
| Phlebotomists | where obliged to supply but do not launder their own uniforms | 220 |
| Phlebotomists | where obliged to launder the uniforms supplied | 50 |
| Physiotherapists | where obliged to supply and launder their own uniforms | 381 |
| Physiotherapists | where obliged to supply their own uniforms but laundered free | 318 |
| Physiotherapists | where uniforms are supplied and laundered by hospital | 64 |
| Pilots (Airline Pilots Association) | 275 | |
| Plumbing trades | Plumber (non-welder) | 177 |
| Plumbing trades | Plumber-welder | 205 |
| Plumbing trades | Pipe fitter-welder | 205 |
| Printing Bookbinding and allied trades | Bookbinders (Hand) | 109 |
| Printing Bookbinding and allied trades | Bookbinders (Others) | 97 |
| Printing Bookbinding and allied trades | Compositors, linotype and monotype operators | 121 |
| Printing Bookbinding and allied trades | Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers | 114 |
| Printing Bookbinding and allied trades | Monotype caster attendants, stereotypes and machine minders | 135 |
| Printing Bookbinding and allied trades | Readers and revisers | 100 |
| Printing Bookbinding and allied trades | Rotary machine minders and assistants | 150 |
| Printing Bookbinding and allied trades | Others (e.g. cutters, dispatchers, rulers, warehousemen) | 90 |
| Professional Valuers in the Valuation Office | 680 | |
| Radiographers & Radiation Therapists | where obliged to supply and launder their own white uniforms | 242 |
| Radiographers & Radiation Therapists | where obliged to supply their own white uniforms but laundered free | 143 |
| Radiographers & Radiation Therapists | where white uniforms are supplied and laundered by hospital | 73 |
| Respiratory & Pulmonary Function Technicians | 191 | |
| RTE National Symphony Orchestra | 2476 | |
| RTE Concert Orchestra | 2476 | |
| Shipping - British Merchant Navy Foreign-going trade | Master - First class passenger and cargo liners | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Chief officer, chief engineer, other officers, including pursers - First class passenger and cargo liners | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Chief steward - First class passenger and cargo liners | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Assistant steward - First class passenger and cargo liners | 244 |
| Shipping - British Merchant Navy Foreign-going trade | Carpenter - First class passenger and cargo liners | 194 |
| Shipping - British Merchant Navy Foreign-going trade | Other ranks - First class passenger and cargo liners | 148 |
| Shipping - British Merchant Navy Foreign-going trade | Master - Cargo vessels, tankers, ferries | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Chief officer, chief engineer, other officers, including pursers - Cargo-vessels, tankers, ferries | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Chief steward - Cargo vessels, tankers, ferries | 318 |
| Shipping - British Merchant Navy Foreign-going trade | Assistant steward - Cargo vessels, tankers, ferries | 244 |
| Shipping - British Merchant Navy Foreign-going trade | Carpenter - Cargo vessels, tankers, ferries | 194 |
| Shipping - British Merchant Navy Foreign-going trade | Other ranks - Cargo-vessels, tankers, ferries | 148 |
| Shipping - British home or coasting trade | Master | 318 |
| Shipping - British home or coasting trade | Chief officer, chief engineer, other officers, including pursers | 318 |
| Shipping - British home or coasting trade | Chief steward | 318 |
| Shipping - British home or coasting trade | Assistant steward | 244 |
| Shipping - British home or coasting trade | Carpenter | 194 |
| Shipping - British home or coasting trade | Other ranks | 148 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Master - cargo vessels | 98 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Chief officer, chief engineer, radio officer - cargo vessels | 90 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Other officers including pursers - cargo vessels | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Chief steward - cargo vessels | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Assistant steward - cargo vessels | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Carpenter (to include tools) - cargo vessels | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Foreign-going trade | Other ranks, including boys - cargo vessels | 37 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Master - Cross-channel and continental | 98 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Chief officer, chief engineer, radio officer - Cross channel and continental | 90 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Other officers, including pursers - Cross channel and continental | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Chief steward - Cross channel and continental | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Assistant steward - Cross channel and continental | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Carpenter (to include tools) - Cross-channel and continental | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Other ranks including boys - Cross channel and continental | 37 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Master - Coasting vessels | 98 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Chief officer, chief engineer, radio officer - Coasting vessels | 90 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Other officers, including pursers - Coasting vessels | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Chief steward - Coasting vessels | 73 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Assistant steward - Coasting vessels | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Carpenter (to include tools) - Coasting vessels | 55 |
| Shipping - Mercantile marine officers and crews of Irish ships - Home trade | Other ranks, including boys - Coasting vessels | 37 |
| Shop Assistants (including supermarket staff, general shop workers, drapery and footwear assistants) | 121 | |
| Social Workers who pay the statutory registration fee to CORU | 100 | |
| Speech and Language Therapists | where obliged to supply and launder own uniforms (includes CORU) | 370 |
| Speech and Language Therapists | where obliged to supply but do not launder their own uniforms (includes CORU) | 320 |
| Speech and Language Therapists | where obliged to launder the uniforms supplied (includes CORU) | 150 |
| Surveyors employed by | Local Authorities | 127 |
| Surveyors employed by | Civil Service | 127 |
| Surveyors employed by | Coillte | 127 |
| Teachers | School principals | 608 |
| Teachers | Other teachers | 518 |
| Teachers | Part-time teacher (on full hours) | 518 |
| Teachers | Part-time (not on full hours) | 279 |
| Teachers | Guidance Counsellors - employed full-time in second level schools | 518 |
| Teachers | Guidance Counsellors - engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | 126 |
| Third-level academic staff | Professor, Heads of Schools/Departments | 608 |
| Third level academic staff | Senior lecturer | 518 |
| Third level academic staff | College lecturer | 518 |
| Third level academic staff | Assistant lecturer | 518 |
| Third level academic staff | Part-time lecturer (on full hours) | 518 |
| Third level academic staff | Part-time lecturer (not on full hours) | 279 |
| Physical education teachers (teacher must hold qualification in physical education) | fully engaged in teaching P.E. | 518 |
| Physical education teachers (teacher must hold qualification in physical education) | engaged mainly in teaching general subjects (additional allowance) | 126 |
| Veterinary Surgeons in Employment | who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council | 621 |
| Veterinary Surgeons in Employment - | who do not incur, or are reimbursed the cost of the Registration Fee to the Veterinary Council | 171 |
| Veterinary Nurses | where obliged to supply and launder their own | 400 |
| Veterinary Nurses | where obliged to launder the uniforms supplied | 150 |
When you apply with Taxback, we’ll ensure you claim back any flat rate expenses you're entitled to for the previous four tax years.
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