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Flat rate expenses in Ireland: find your allowance

Revenue's agreed yearly amounts for jobs with work costs. Search your job, then claim for each year.

Flat rate expenses (FRE) are yearly amounts Revenue has agreed for certain jobs, for costs such as tools, uniforms and registration fees. If your job is on the list, you can claim its allowance for each year. Search for yours:

What the figures mean. Each figure is the yearly allowance Revenue lists for that job. It is the amount of expense Revenue accepts, not the size of your refund: Revenue works out the tax relief when you claim. The amounts are agreed between Revenue and representatives of groups of employees, usually trade union officials. "N/A" is how Revenue's list shows no allowance for that job and year.

How to claim an allowance

For earlier years (up to four years back):

1. Sign in to myAccount.
2. In PAYE Services, click Review Your Tax for the previous 4 years.
3. Request a Statement of Liability for the tax year.
4. Click Complete Income Tax Return.
5. In Tax Credits & Reliefs, select Your Job-flat rate expenses and add the credit.
6. Complete and sign your Income Tax Return.

For the current year: in myAccount, choose Manage Your Tax for the current year, then Claim tax credits, then Your job and Flat Rate Expenses, and submit the form. If you claim in year, you get the benefit in real time.

Good to know

• You need to make a claim for each tax year to get the allowance. The four year rule applies, so claims for 2022 close on 31 December 2026.
• From 1 January 2023 the allowance rose for eight job categories: cardiac technicians, occupational therapists, phlebotomists, physiotherapists, radiographers and radiation therapists, respiratory and pulmonary function technicians, speech and language therapists, and veterinary nurses. Revenue says you must submit a claim to get the increased rate for 2023 and later years.
• If your job is not on the list, you may still claim actual employment expenses, but only on an Income Tax Return after the year end. The expense must be vouched, not reimbursed, and incurred wholly, exclusively and necessarily in doing your job. Revenue applies that test strictly.

Not sure what else you could claim? Try the free refund finder or read the claim tax back guide.

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More guides

• Budget 2027 changes
• Income tax rates and bands
• USC rates
• PRSI rates
• Tax credits
• Claim tax back
• 2022 refund deadline
• Refund finder
• Bands and credits 2022 to 2026
• Remote working relief
• Health expenses relief
• Tuition fees relief
• Emergency tax refund
• Claim pack

Questions

Based on Revenue's published guidance (Revenue: flat rate expenses, how to claim, other employment expenses, Revenue's list (CSV), four year rule), last checked 25 October 2026. This is a general guide, not tax advice. Your own situation may differ, so check revenue.ie.