Anne Rabbitte (Galway East, Fianna Fail)
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137. To ask the Minister for Finance if the flat rate allowance for Waterways Ireland personnel who perform their duties on the River Shannon was included in the review of flat rate allowances by the Revenue Commissioners in 2018; and if he will make a statement on the matter. [51701/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that their review of the flat rate expenses regime is ongoing and that it is intended to have the review of all flat rate expense categories completed by the end of 2019. Revenue have indicated that the effective date for implementation of any changes to particular flat rate expense categories will be 1 January 2020.  

Revenue have also confirmed that all 53 employment categories which benefit from the regime are being reviewed.