Flat rate expenses

Flat Rate Expenses

What are Flat Rate Expenses, are you eligible, how much can you claim and how you can apply

What are they?

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


flat rate expenses

Conditions that must be met to be eligible

You/your employees may be entitled to this tax relief if you/your employees are PAYE employees and are employed in an approved occupation (see the table below). You/your employees must also incur the cost of the equipment in completing your/their work and the cost must be directly related to their job.

How much are the Flat Rate Expenses worth?

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

PDF here.

How to claim Flat Rate Expenses?

You can claim through Revenue’s self-service portal: myAccount. Click here to login. If you don’t have a myAccount, click here to register. Alternatively, at the end of the year you can file a Form 12 tax return, click here to download the form from revenue.ie.

Employee Workshops with Paycheck Plus

Here 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 (including Flat Rate Expenses) 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 related to Flat Rate Expenses read:

Deductions When Calculating Employee Net Pay

Employment Investment Incentive 

Benefit in Kind

Paycheck Plus, Your Outsourced Payroll Provider

Paycheck Plus is an award-winning payroll provider, with industry-leading accuracy levels, strict levels of confidentiality and top-rated payroll outsourcing services, we provide comprehensive outsourced payroll solutions to organisations of all sizes. Our highly experienced payroll processing experts can offer you an affordable payroll service. Our payroll company’s wide range of services include international payroll services, payroll consultancypayroll audits, payroll reporting, Irish payroll training, company set-up and wind-down, and special projects.

To contact our Irish payroll firm simply request a call-back or call +353 (0) 1 905 9400

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