Flat Rate Expenses

In this article we cover what Flat Rate Expenses are, who is eligible to receive them, how much can be claimed and how to apply.


What are Flat Rate Expenses?

Flat Rate Expenses are essentially tax relief that covers the cost of resources necessary for employees to do their job. The “resources” include equipment such as tools, stationary, overalls and uniforms, etc. They reduce the value of your taxable income by the defined value.


Conditions that must be met to be eligible

Employees may be entitled to this tax relief if they are employed in an approved occupation. Employees must also incur the cost of the equipment in completing their work and the cost must be directly related to their job.

How much are the Flat Rate Expenses worth?

Below is a PDF that provides a breakdown of Flat Rate Expense values by occupation and year.

PDF here.


How to claim.

You can claim through Revenue’s self-service portal: myAccount. Click here to login. If you don’t have a myAccount, you can register here. Alternatively, at the end of the year you can file a eForm 12 tax return. For more on the eForm 12 read this article.


For more on  Payroll Calculations read:

Employee Workshops with Paycheck Plus

At Paycheck Plus we strive to make our clients become the best employers that they can be. As part of this, through Employee Workshops, our friendly payroll specialists can explain the factors affecting net take home pay and how employees can use their personal circumstances to minimise their tax liability. By understanding their personal payroll calculations employees can increase net take home pay at no additional costs to the employer – a win-win for all.

For more information simply request a quote or call our Irish payroll company on +353 (0) 1 905 9400