Guide · updated Sept 2026
Flat rate expenses
Some jobs get a fixed amount knocked off taxable pay every year for uniforms and tools. Nurses €733, teachers €518, carpenters €220. It's never automatic. Here's the list.
What it is
Revenue has agreed yearly allowances for jobs where you pay for your own uniform, tools or professional fees. The allowance comes off your taxable pay, so it's worth 20% or 40% of the amount. You have to claim it; it's never automatic, and you can go back four years.
Some common ones
- Nurses and midwives: €733
- Hospital doctors: €695
- Nursing assistants: €526
- Teachers and lecturers: €518
- Physiotherapists: €410
- Pharmacists: €400
- Journalists: €381
- Home helps: €256
- Carpenters and joiners: €220
- Plumbers: €177
- Bricklayers: €175
- Electricians (building): €153
- Shop assistants: €121
- Chefs (hotel): €97
How to claim
myAccount → PAYE Services → Manage your tax for the current year → Claim tax credits → Your job → Flat Rate Expenses. For past years, add it on that year's Income Tax Return under Your job.
Amounts are for someone who buys and launders their own uniform. They're lower if your employer covers some of it. Check Revenue's full list for your exact rate.
Source: revenue.ie. General information, not tax advice.