Flat rate expenses are tax-free allowances that Revenue grants to employees in specific occupations. These allowances recognise that workers in certain jobs spend their own money on work-related items like uniforms, tools, and equipment. The best part? No receipts are required - these amounts are automatically available based on your job.
This complete list shows every flat rate expense allowance available in Ireland for 2025. You can claim these expenses for the current year plus the previous 4 years - potentially recovering over €1,000 in tax relief depending on your profession.
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| Occupation | Annual FRE |
|---|---|
| Nurses (all categories) | €733 |
| Physiotherapists | €178 |
| Radiographers | €178 |
Teachers & Education
| Occupation | Annual FRE |
|---|---|
| School Principals | €608 |
| Teachers (full-time) | €518 |
| Part-time Teachers (full hours) | €518 |
| Part-time Teachers (not full hours) | €279 |
Construction & Trades
| Occupation | Annual FRE |
|---|---|
| Carpenter/Joiner | €220 |
| General Builder | €220 |
| Bricklayer | €175 |
| Plasterer | €175 |
| Painter/Decorator | €175 |
| Roofer | €175 |
| Electrician | €153 |
| Plumber | €153 |
| Labourer | €153 |
Hospitality & Catering
| Occupation | Annual FRE |
|---|---|
| Chef/Cook | €97 |
| Bar Staff | €97 |
| Waiting Staff | €97 |
Motor Industry
| Occupation | Annual FRE |
|---|---|
| Motor Mechanic (full cost of tools) | €85 |
| Motor Mechanic (partial cost) | €42 |
| Panel Beater (full cost) | €78 |
| Panel Beater (partial cost) | €40 |
Emergency Services
| Occupation | Annual FRE |
|---|---|
| Gardaí | €518 |
| Fire Brigade | €518 |
| Prison Officers | €518 |
Retail & Shop Work
| Occupation | Annual FRE |
|---|---|
| Shop Assistant | €121 |
Note: This is not a complete list - there are many more occupations with flat rate expenses. If your job isn't listed here, you may still be entitled. MyTaxRebate.ie can check your eligibility and claim any FRE you're owed.
How Flat Rate Expenses Work
Flat rate expenses reduce your taxable income. The actual tax saving depends on your tax rate:
At 20% Tax Rate
Save 20% of FRE
e.g. €518 FRE = €103.60 saved
At 40% Tax Rate
Save 40% of FRE
e.g. €518 FRE = €207.20 saved
Why the FRE Is Often Just the Beginning
While flat rate expenses are valuable, they're usually the smallest part of what workers are owed. When MyTaxRebate.ie reviews your tax history, we typically find much larger refunds from:
- ✓Emergency tax overpayments
- ✓Tax credit allocation issues from changing jobs
- ✓Unclaimed rent tax credit
- ✓Unclaimed medical expenses
- ✓Working for multiple employers
Frequently Asked Questions
Do I need receipts to claim flat rate expenses?
No - flat rate expenses are automatic and don't require receipts. Revenue sets these amounts based on typical costs for each profession. You simply need to be employed in a qualifying occupation.
How far back can I claim?
You can claim for the current tax year plus the previous 4 years. For claims in 2025, this means back to 2021. If you've never claimed, you could be owed 5 years of flat rate expenses.
My job isn't on this list - can I still claim?
This is a partial list - there are hundreds of occupations with flat rate expenses. If your job involves work-related costs like uniforms or tools, you may have an FRE. MyTaxRebate.ie can check your eligibility and claim any FRE you're entitled to.
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