Flat rate expenses: a tax allowance for your job

Nurses, teachers, trades, shop staff and many others get a fixed yearly allowance for tools, uniforms and fees. A nurse's €733 is worth €293.20 a year at 40%.

Many jobs have costs that employers don't cover: uniforms, tools, professional registration fees. Rather than ask for receipts, Revenue has agreed a fixed yearly amount for each of these occupations, called a flat rate expense (FRE) allowance. It comes off your taxable pay, so it saves income tax at your highest rate.

Some of the 2026 allowances

Revenue's list runs to well over a hundred lines, from bricklayers to orchestra musicians. Where uniforms are involved, the amount depends on whether you supply and launder your own.

What it's worth

The allowance reduces your taxable income, so it's worth 20% or 40% of the amount, depending on your top rate. It doesn't reduce USC or PRSI. A nurse on €52,000 who supplies and launders their own uniform gets €293.20 a year, and €1,466.00 for 2022 to 2026 if they've never claimed.

Health workers: check the 2023 increase

From 1 January 2023, the allowance rose for eight health and related jobs. These include physiotherapists, occupational therapists, radiographers, speech and language therapists, phlebotomists and veterinary nurses. If Revenue still gives you the old amount, you have to claim the increase yourself.

How to claim

• This year: in myAccount, 'Manage your tax for the current year', add flat rate expenses under your job.
• Earlier years: on the Income Tax Return for each year, up to four years back. 2022 claims close on 31 December 2026.

Check your Tax Credit Certificate first: if it already shows flat rate expenses, they're being given through your payslip and there's nothing more to claim. If your job isn't on the list, you may still claim costs you had to pay wholly, exclusively and necessarily for the job, with receipts.

Work it out

• Flat rate expenses →
• Claim back four years of tax →
• Tax refund check →

Sources

• Revenue: Flat Rate Expense (FRE) allowances (checked 25/10/2026)
• Revenue: Flat Rate Expense Allowances 2020 to 2026 (list) (checked 25/10/2026)
• Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.