Flat rate expenses – PAYE

November 5, 2010
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Table below outlines what is allowable as an expense in the carrying out of your job.

This should be included in your tax credits.


If it is not, let your local tax office know or update your PAYE anytime system.



Flat Rate Expenses

2010 2009 2008 2007 2006 2005
€ € € €




Agricultural Advisers (employed by Teagasc) 671 671 671 600 600 600
Archaeologists:  (Civil Service) 127 127 127 127 127 127
Architects employed by


(a) Civil Service 127 127 127 127 127 127
(b) Local Authorities 127 127 127 127 127 127
Airline Cabin Crews 64 64 64 64 64 64
Bar trade:  Employees 93 93 93 93 93 93
Building Industry


Bricklayer 175 175 175 175 175 175
Fitter mechanic, plasterer 103 103 103 103 103 103
Electrician 153 153 153 153 153 153
Mason, roofer slater, tiler, floor layer, stone cutter 120 120 120 120 120 120
Driver, scaffolder, sheeter, steel erector 52 52 52 52 52 52
Professionals:  engineers, surveyors, etc. 33 33 33 33 33 33
General operatives (labourers etc. incl. Public Sector) 97 97 97 97 97 97
Bus, rail and road operatives in


Bus Atha Cliath, Bus Eireann and Iarnod Eireann 160 160 160 160 160 160
Cardiac Technicians


Female 212 212 212 212 212 212
Male 107 107 107 107 107 107
Carpentry and joinery trades


Cabinet makers, Carpenters, Joiners 220 220 220 220 220 220
Painters, Polishers, Upholsterers, Wood Cutting Machinists 140 140 140 140 140 140
Civil Service


Architectural Technologists & Assistants 166 166 166 166 166 166
Clerks of Works (incl. Senior  and District Inspectors) 142 142 142 142 142 142
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors 166 166 166 166 166 166
Park Rangers and constables employed by the Office of Public Works 77 77 77 77 65 65
Clergymen (Church of Ireland) 127 127 127 127 127 127
Consultants (hospital) 695 695 695 695 695 534
Note:  Deduction includes subscription to the Irish Medical Council



Cosmetologists


Obliged to supply and launder their own white uniforms 160 160 160 160 160 160
Dentists in employment 376 376 376 376 376 376
Dockers 73 73 73 73 73 73
Doctors  (hospital, including consultants) 695 695 695 695 695 534
Note:  Deduction includes subscription to the Irish Medical Council.


Draughtsmen (Local Authority) 133 133 133 133 133 133
Driving Instructors 125 125

Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority


Engineers employed by:


(a)  Civil Service 166 166 166 166 166 166
(b)  Local Authorities 127 127 127 127 127 127
(c)  Eircom, Coillte, OPW 166 166 166 166 166 166
Engineering Industry [and Electrical Industry from 1997/98]


Skilled workers who bear the full cost of own tools and overalls 331 331 318 318 318 280
Semi-skilled workers who bear the full cost of own tools and overalls 254 254 244 244 244 215
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls 219 219 210 210 210 185
Firefighters       Full-time 272 272 272 272 272 250
Firefighters       Part-time 407 407 407 407 407 375
Fishermen in Employment 318 318 318 318 318 318
Foresters employed by Coillte 166 166 166 166 166 166
Freelance actors chargeable to PAYE 750 750 750 750 750 750
Grooms (Racehorse Training) 294 294 294 294 294 294
Home Helps (Employed directly or indirectly by Health Boards) 256 256 256 256 256 236
Hospitals      Domestic Staff:


To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters


(a)  who are responsible for providing and laundering their own uniforms. 353 353 353 353 353 325
(b) who are obliged to launder       the uniforms supplied 185 185 185 185 185 170
(c)  whose uniforms are supplied and laundered free 93 93 93 93 93 85
Hotel industry


Head hall porter 90 90 90 90 90 90
Hall porter 64 64 64 64 64 64
Head waiter 127 127 127 127 127 127
Waiter 97 97 97 97 97 97
Waitress 64 64 64 64 64 64
Chef 97 97 97 97 97 97
Manager 191 191 191 191 191 191
Assistant Manager 127 127 127 127 127 127
Trainee Manager 78 78 78 78 78 78
Kitchen Porter 21 21 21 21 21 21
Journalists


Journalists, including those in public relations area of journalism 381 381 381 381 381 381
Journalists who receive expense allowances from their employers 153 153 153 153 153 153
Local Authorities


Executive Chemists 115 115 115 115 115 115
Parks Superintendents 40 40 40 40 40 40
Town Planners 115 115 115 115 115 115
Mining Industry


(a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners 1312 1312 1155 1155 1155 1018
(surface workers) 655 655 576 576 576 508
Motor repair and motor assembly trades


Assembly workers, greasers, storemen and general workers


(a)  who bear the full cost of own tools and overalls 52 52 52 52 52 52
(b)  who do not bear the full cost of own tools and overalls 42 42 42 42 42 42
Fitters and mechanics


(a)  who bear the full cost of  own tools and overalls 85 85 85 85 85 85
(b) who do not bear the full cost of own tools and overalls 42 42 42 42 42 42
Panel Beaters (See Panel Beaters/Sheet Metal Workers


Nurses:


(a)  where obliged to supply and launder their own uniforms 733 733 733 733 733 572
(b)  where obliged to supply their own uniforms but laundered free 638 638 638 638 638 496
(c)  where obliged to launder the uniforms supplied 353 353 353 353 353 280
(d)  where uniforms are supplied and laundered by hospital 258 258 258 258 258 205
Nurses: Short Term Contracts through an Agency.  Additional Amount Due 80 80 80 80 80 64
Nursing Assistants(including attendants, orderlies and nurses’ aides)


(a)  where obliged to supply and launder their own uniforms 526 526 526 526 526 485
(b)  where obliged to supply their own uniforms but laundered free 440 440 440 440 440 405
(c)  where obliged to launder the uniforms supplied 234 234 234 234 234 215
(d)  where uniforms are supplied and laundered by hospital 93 93 93 93 93 85
Occupational Therapists


(a)  where obliged to supply and launder their own uniforms 217 217 217 217 217 217
(b)  where obliged to supply their own uniforms but laundered free 153 153 153 153 153 153
(c)  where uniforms are supplied and laundered by hospital 52 52 52 52 52 52
Panel Beaters / Sheet metal Workers


(a)  Who bear full cost of own tools and overalls 78 78 78 78 78 78
(b)  Who do not bear full cost of own tools and overalls 40 40 40 40 40 40
Pharmacists 450 450 160 160 160 160
Pharmaceutical Assistants (formerly known as Assistant Pharmacists) 250 250 97 97 97 97
NOTE These amounts represent the Annual Retention Fee payable to the PSI


Physiotherapists


(a)  where obliged to supply and launder their own uniforms 381 381 381 381 381 381
(b)  where obliged to supply their own uniforms but laundered free 318 318 318 318 318 318
(c)  where uniforms are supplied and laundered by hospital 64 64 64 64 64 64
Pilots (Aer Lingus Group Pilots) 275 275 275 275 275 191
Plumbing trades


Plumber (non-welder) 177 177 177 177 177 177
Plumber-welder 205 205 205 205 205 205
Pipe fitter-welder 205 205 205 205 205 205
Printing Bookbinding and allied trades


Bookbinders (Hand) 109 109 109 109 109 109
Bookbinders (Others) 97 97 97 97 97 97
Compositors, linotype and monotype operators 121 121 121 121 121 121
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers 114 114 114 114 114 114
Monotype caster attendants, stereotypes and machine minders 135 135 135 135 135 135
Readers and revisers 100 100 100 100 100 100
Rotary machine minders and assistants 150 150 150 150 150 150
Others (e.g. cutters, dispatchers, rulers, warehousemen) 90 90 90 90 90 90
Professional Valuers in the Valuation Office 690 690 690 615 615 615
Radiographers


(a)  where obliged to supply and launder their own white uniforms 242 242 242 242 242 242
(b)  where obliged to supply their own white uniforms but laundered free 143 143 143 143 143 143
(c)  where white uniforms are supplied and laundered by hospital 73 73 73 73 73 73
Respiratory & Pulmonary Function Technicians 191 191 191 191 191 191
RTE National Symphony Orchestra 2,476 2,476 2,476 2,476 2,476 2,476
RTE Concert Orchestra 2,476 2,476 2,476
Shipping


British Merchant Navy


Foreign-going trade:


(a)  First class passenger and cargo liners.


Master 318 318 318 318 318 318
Chief officer, chief engineer, other  officers, including pursers 318 318 318 318 318 318
Chief steward 318 318 318 318 318 318
Assistant steward 244 244 244 244 244 244
Carpenter 194 194 194 194 194 194
Other ranks 148 148 148 148 148 148
(b)  Cargo-vessels, tankers, ferries


Master 318 318 318 318 318 318
Chief officer, chief      engineer, other officers, including pursers 318 318 318 318 318 318
Chief steward 318 318 318 318 318 318
Assistant steward 244 244 244 244 244 244
Carpenter 194 194 194 194 194 194
Other ranks 148 148 148 148 148 148
British home or coasting trade:


Master 318 318 318 318 318 318
Chief officer, chief      engineer, other officers, including pursers 318 318 318 318 318 318
Chief steward 318 318 318 318 318 318
Assistant steward 244 244 244 244 244 244
Carpenter 194 194 194 194 194 194
Other ranks 148 148 148 148 148 148
Mercantile marine officers and crews of Irish ships


Foreign-going trade: cargo vessels


Master 98 98 98 98 98 98
Chief officer, chief engineer, radio officer 90 90 90 90 90 90
Other officers including pursers 73 73 73 73 73 73
Chief steward 73 73 73 73 73 73
Assistant steward 55 55 55 55 55 55
Carpenter (to include tools) 55 55 55 55 55 55
Other ranks, including boys 37 37 37 37 37 37
Home trade:


(a)  Cross channel and continental


Master 98 98 98 98 98 98
Chief officer, chief engineer, radio officer 90 90 90 90 90 90
Other officers, including pursers 73 73 73 73 73 73
Chief steward 73 73 73 73 73 73
Assistant steward 55 55 55 55 55 55
Carpenter (to include tools) 55 55 55 55 55 55
Other ranks including boys 37 37 37 37 37 37
(b)  Coasting vessels


Master 98 98 98 98 98 98
Chief officer, chief engineer, radio officer 90 90 90 90 90 90
Other officers,


including pursers 73 73 73 73 73 73
Chief steward 73 73 73 73 73 73
Assistant steward 55 55 55 55 55 55
Carpenter (to include tools) 55 55 55 55 55 55
Other ranks, including boys 37 37 37 37 37 37




Shop Assistants


(including supermarket staff, general shop workers, drapery and footwear assistants) 121 121 121 121 121 115
Surveyors  employed by:


Local Authorities 127 127 127 127 127 127
Civil Service 127 127 127 127 127 127
Coillte 127 127 127 127 127 127
Teachers


Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]


School principals 608 608 608 608 558 558
Other teachers 518 518 518 518 475 475
Part-time teacher (on full hours) 518 518 518 518 475 475
Part-time (not on full hours) 279 279 279 279 256 256
Guidance Counsellors


(a)  employed full-time in second level schools 518 518 518 518 475 475
(b)  engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) 126 126 126 126 115 115
Third level academic staff


Professor, Heads of         Schools/Departments 608 608 608 608 558 558
Senior lecturer 518 518 518 518 475 475
College lecturer 518 518 518 518 475 475
Assistant lecturer 518 518 518 518 475 475
Part-time lecturer (on full hours) 518 518 518 518 475 475
Part-time lecturer (not on full hours) 279 279 279 279 256 256
Physical education teachers


(a)  fully engaged in teaching P.E. 518 518 518 518 475 475
(b)  engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 126 126 126 126 115 115
Veterinary Surgeons 337 337 337 337 337 337






NOTE: Expenses deductions to be apportioned on a time basis





















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