What flat rate expenses can nurses, teachers, and other specific occupations claim in Ireland?

Revenue's flat rate expense schedule provides specific amounts for a wide range of occupations. These amounts are agreed between Revenue and relevant representative bodies and represent the typical unreimbursed business costs of each role.

For healthcare, registered nurses and midwives can claim €733. Hospital consultants and specialist doctors claim €695. Radiographers and physiotherapists claim €392. For education, national school teachers claim €518, secondary teachers claim €518, and special needs assistants claim €352.

In construction and trades, carpenters and joiners can claim €352, electricians and plumbers claim €196, and general operatives on construction sites claim €196. In retail, workers in mixed retail businesses claim €121. Airline cabin crew claim €64 and airline pilots claim €64.

The flat rate expense is a deduction from gross income, reducing the amount of income subject to income tax. It does not reduce USC or PRSI. Workers claim the deduction once through myAccount on revenue.ie, and Revenue applies it automatically to future years once registered. Backdating up to four years is permitted.