According to the Revenue press statement concerning the flat rate expenses review, any planned changes are deferred for another year until January 2021. The deferral is pending the review by the Tax Strategy Group (TSG) of tax policy and legislative options in relation to several aspects around the entitlement to tax relief for expenses incurred in employment.

Revenue have been reviewing the flat rate expenses for the past 18 months and changes were expected to be introduced on 1 January this year. Now, to allow time for the Tax Strategy Group (TSG) to consider the matter of flat rate expenses as part of their review of the tax policy and legislative matters relating to employment expense any changes any deferred. 1 January 2021 is now the expected date.

The review by the TSG is due to also include two matters; reinstatement of tax relief for trade union subscriptions and tax relief for professional subscriptions.