Construction Worker Flat Rate Expenses

Construction workers in Ireland are entitled to flat rate expenses to cover the cost of work tools, protective clothing, and equipment. If you work in the building trades—whether as a carpenter, bricklayer, plumber, electrician, or labourer—you may be owed money from Revenue.

At MyTaxRebate.ie, we've helped thousands of construction workers claim their entitled expenses. Many tradespeople have never claimed flat rate expenses—and can claim back up to 4 years of missed deductions.

What Are Flat Rate Expenses?

Flat rate expenses (FRE) are automatic tax deductions allowed by Revenue for certain occupations. Instead of keeping receipts for work-related purchases, you receive a fixed annual deduction based on your trade.

This deduction reduces your taxable income—meaning you pay less tax. At the 40% tax rate, a €220 deduction (carpenters) saves you €88 per year. Over 4 years, that's €352.

FRE Amounts by Construction Trade

Different construction trades have different flat rate expense amounts. Here are the current rates:

How Much Could You Save?

Your actual tax saving depends on your marginal tax rate:

Backdated Claims: Up to 4 Years

If you've never claimed flat rate expenses, you can backdate your claim for up to 4 years. For a carpenter at the 40% rate, that's:

• €88 × 4 years = €352 potential refund

Combined with other reliefs like rent tax credit or medical expenses, the total refund can be significantly higher.

What Expenses Does the FRE Cover?

The flat rate expense for construction workers covers typical work-related costs including:

• Tools and equipment: Hand tools, power tool accessories, measuring equipment
• Protective gear: Safety boots, hard hats, gloves, safety glasses
• Work clothing: Overalls, high-vis vests, work trousers
• Maintenance: Cleaning, repairs, replacement of worn items

The advantage of flat rate expenses is that you don't need to keep receipts—Revenue has already agreed these are typical costs for your trade.

Other Reliefs Construction Workers Can Claim

Beyond flat rate expenses, construction workers may be entitled to additional tax reliefs:

Medical Expenses

You can claim 20% tax relief on medical expenses including GP visits, prescriptions, physiotherapy, and dental work. Construction workers often have back or joint issues—physiotherapy costs are fully claimable.

Rent Tax Credit

If you're renting, the Rent Tax Credit is worth up to €1,000 per year for single people (€2,000 for couples). This is completely separate from flat rate expenses.

Emergency Tax Refunds

Construction workers frequently change employers between projects. If you've paid emergency tax when starting new jobs, you could be owed a significant refund.

How to Claim Your Flat Rate Expenses

Option 1: Through MyTaxRebate.ie (Recommended)

Our specialists handle everything:

1. Review your full tax history for the past 4 years
2. Identify all flat rate expenses and other reliefs
3. Submit claims to Revenue on your behalf
4. Handle all follow-up until your refund is paid

Option 2: DIY Through Revenue

You can claim through myAccount on Revenue.ie. However, DIY claims often miss other reliefs—our comprehensive review typically finds additional refunds.

Frequently Asked Questions