Flat rate allowances are tax deductions for certain jobs or professions to cover the cost of tools, uniforms, or other work-related expenses that you usually have to pay yourself.
How are they applied?
- Revenue automatically applies flat rate allowances to your Tax Credit Certificate if you’re in an eligible role.
- The allowance reduces your taxable income, meaning you pay less tax.
- If you think you’re entitled but don’t see it applied, you can request it through your Revenue myAccount.
What are the most common flat rate allowances?
Some common examples include:
- Teachers: €518 per year.
- Nurses and Midwives: €733–€1,172 per year depending on uniform and laundering arrangements.
- Shop Assistants: €121 per year.
- Carpenters: €247 per year.
- Engineers: €427 per year.
- Bar staff: €97 per year.
There are hundreds of specific allowances based on profession.
You can check the full list on the Revenue flat rate expenses page here.
