What flat rate expenses can PAYE workers claim in Ireland?

Revenue maintains a list of flat rate expenses for specific occupations that PAYE workers can claim as a deduction from income without needing to keep individual receipts. These cover the cost of tools, uniforms, and equipment that employees must provide themselves.

The amount varies by occupation. Examples for 2024: healthcare workers (nurses, midwives) can claim €733; teachers claim €518; engineers claim €524; construction workers (general operatives) claim €196; shop workers claim €121; flight crew claim €64. A full list of qualifying occupations and amounts is published by Revenue.

To claim flat rate expenses for the first time, PAYE workers file through myAccount on revenue.ie. Once applied, the deduction is automatically included in your tax credits for future years. You can also claim up to four years retrospectively.

Flat rate expenses reduce your gross taxable income, so the tax saving depends on your marginal rate. A nurse saving €733 at the 40% rate saves approximately €293 in income tax per year.