Flat Rate Expenses/Allowance

12th January 2023

What is the Allowance?

Flat-rate expenses are a form of tax allowance that can be claimed by workers in certain industries to help towards the costs associated with their job. Costs can include anything from tools to uniforms and even stationery.

It is called “flat rate” because there is a set amount allocated to each occupation and all employees can claim the same amount, regardless of how much they earn – hence the name ‘flat rate’. This means there is no need to keep receipts. The amount available to each category of employee is agreed between Revenue and representatives of the employee groups, such as your trade union.

For example, a Retail Employee on the standard rate of tax will benefit from 20 per cent of €121, or €24.20 a year/€0.46 a week, while Hotel/Bar Employees on the standard rate will get 20 per cent of €93, or €18.60 a year/€0.36 a week. You can also backdate your claim for the last four years 2019, 2020, 2021 and 2022.

See the full list of professions and the relief available here.

How to claim

The following steps will help you claim Flat Rate Expenses for 2023

  1. Sign In to myAccount on revenue.ie
  2. To claim your tax relief for 2023 click on “Manage Your Tax 2023”
  3. Your current tax credits will be listed.
    If Flat Rate Expenses is not listed click “Add new Credits”.
    Click “Your Job” and select “Flat Rate Expenses”
    Click “Next” at the bottom of the screen and follow instructions.

You can also backdate your claim for the last four years 2019, 2020, 2021 and 2022.

  1. Sign In to myAccount on revenue.ie
  2. Click on Review Your Tax 2019-2022
  3. You will have to review each year separately and add the Flat Rate Expenses if you don’t already have it.

Yours sincerely


Pearse McCarthy
Divisional Organiser

John O’Donnell
Industrial Officer Organiser


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