Flat rate expenses: What is happening?
Revenue are currently reviewing flat rate expense claims for employees. These expenses are a form of compensation to workers who incur necessary costs in carrying out their work and include the costs of cleaning uniforms, the purchase of tools and the likes.
Employees working in the following industries could see their entitlement to flat rate expenses removed:
- Shop assistants
- Journalists in employment
- Agricultural Advisers
- Cardiac Technicians
- Professional valuers in the Valuation Office
- Freelance actors in employment
Revenue said that the flat rate expense categories initially selected by Revenue for review in 2018 were based on a combination of two factors, the quantum in terms of number of claimants and the value.