Written answers
Tuesday, 16 October 2007
Department of Finance
Tax Code
10:00 pm
Leo Varadkar (Dublin West, Fine Gael)
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Question 203: To ask the Tánaiste and Minister for Finance the different types of worker or employee who may claim expenses against income tax; the amount allowable for each employee or worker for each of the past three years; his views on whether these employees or workers are generally claiming expenses; and if he will make a statement on the matter. [23939/07]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that, where a PAYE worker is not reimbursed in respect of the cost of his/her work related expenses, then he or she may claim a tax deduction in respect of—
(a)the cost of expenses of travel necessarily incurred in the performance of the duties of an office or employment; and
(b)the cost of expenses, other than expenses of travel, wholly, exclusively and necessarily incurred in the performance of the duties of an office or employment.
However, it is a long established principle of tax case law that the expenses of travelling from home to work and work to home are not expenses of travelling necessarily incurred by an employee in the performance of the duties of an employment and do not qualify for a deduction. I am further informed by the Revenue Commissioners that, as an alternative to employees submitting individual expenses claims to them, agreements have been entered into between Revenue and employee representative bodies (e.g. trade unions) resulting in what are known as 'flat rate' tax deductions in respect of qualifying employee expenses.
The Revenue Commissioners publish on their website the agreed flat rate expense deductions for the different categories of employee. For ease of reference, the relevant details are set out in the annexed table.
2003 | 2004 | 2005 | 2006 | |
€ | € | € | € | |
Agricultural Advisers (employed by Teagasc) | 548 | 548 | 600 | 600 |
Archaeologists: (Civil Service) | 127 | 127 | 127 | 127 |
Architects employed by | ||||
(a) Civil Service | 127 | 127 | 127 | 127 |
(b) Local Authorities | 127 | 127 | 127 | 127 |
Airline Cabin Crews | 64 | 64 | 64 | 64 |
Bar trade: Employees | 93 | 93 | 93 | 93 |
Building Industry | ||||
Bricklayer | 175 | 175 | 175 | 175 |
Fitter mechanic, plasterer | 103 | 103 | 103 | 103 |
Electrician | 153 | 153 | 153 | 153 |
Mason, roofer slater, tiler, floor layer, stone cutter | 120 | 120 | 120 | 120 |
Driver, scaffolder, sheeter, steel erector | 52 | 52 | 52 | 52 |
Professionals: engineers, surveyors, etc. | 33 | 33 | 33 | 33 |
General operatives (labourers etc. incl. Public Sector) | 97 | 97 | 97 | 97 |
Bus, rail and road operatives in | ||||
Bus Átha Cliath, Bus Éireann and Iarnód Éireann | 160 | 160 | 160 | 160 |
Cardiac Technicians | ||||
Female | 212 | 212 | 212 | 212 |
Male | 107 | 107 | 107 | 107 |
Carpentry and joinery trades | ||||
Cabinet makers, Carpenters, Joiners | 220 | 220 | 220 | 220 |
Painters, Polishers, Upholsterers, Wood Cutting Machinists | 140 | 140 | 140 | 140 |
Civil Service | ||||
Architectural Technologists & Assistants | 138 | 138 | 166 | 166 |
Clerks of Works (incl. Senior and District Inspectors) | 119 | 119 | 142 | 142 |
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | 138 | 138 | 166 | 166 |
Clergymen (Church of Ireland) | 127 | 127 | 127 | 127 |
Note: Refer to SIM dated 3/11/1977 regarding claims in excess of flat-rate deduction. | ||||
Consultants (hospital) | 534 | 534 | 534 | 695 |
Note: Refer to SIMs dated 21/7/1982, 28/8/1985, 21/1/1986 and Tax Memo 24/1994 regarding reimbursed expenses subjected to PAYE/PRSI | ||||
Cosmetologists | ||||
Obliged to supply and launder their own white uniforms | 160 | 160 | 160 | 160 |
Dentists in employment | 376 | 376 | 376 | 376 |
Dockers | 73 | 73 | 73 | 73 |
Doctors (hospital, including consultants) | 534 | 534 | 534 | 695 |
Note: Deduction includes subscription to the Irish Medical Council. Please also refer to Tax Memo 25/1992 | ||||
Draughtsmen (Local Authority) | 133 | 133 | 133 | 133 |
Engineers employed by: | ||||
(a) Civil Service | 138 | 138 | 166 | 166 |
(b) Local Authorities | 127 | 127 | 127 | 127 |
(c) Bord Telecom, Coillte, OPW | 138 | 138 | 166 | 166 |
Engineering Industry [and Electrical Industry from 1997/98] | ||||
Skilled workers who bear the full cost of own tools and overalls | 280 | 280 | 280 | 318 |
Semi-skilled workers who bear the full cost of own tools and overalls | 215 | 215 | 215 | 244 |
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls | 185 | 185 | 185 | 210 |
Firemen Full-time | 138 | 250 | 250 | 272 |
Note: Refer to SIM dated 11/11/1985 regarding treatment of uniform allowance received | ||||
Firemen Part-time | ||||
Note: Refer to SIM dated 10/6/1985 regarding treatment of uniform allowance received | 375 | 375 | 375 | 407 |
Fishermen in Employment | 318 | 318 | 318 | 318 |
Foresters employed by Coillte | 127 | 127 | 166 | 166 |
Grooms (Racehorse Training) | 294 | 294 | 294 | 294 |
Home Helps (Employed directly or indirectly by Health Boards) | 204 | 236 | 236 | 256 |
Hospitals Domestic Staff: | ||||
To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters | ||||
(a) who are responsible for providing and laundering their own uniforms. | 325 | 325 | 325 | 353 |
(b) who are obliged to launder the uniforms supplied | 170 | 170 | 170 | 185 |
(c) whose uniforms are supplied and laundered free | 85 | 85 | 85 | 93 |
Hotel industry | ||||
Head hall porter | 90 | 90 | 90 | 90 |
Hall porter | 64 | 64 | 64 | 64 |
Head waiter | 127 | 127 | 127 | 127 |
Waiter | 97 | 97 | 97 | 97 |
Waitress | 64 | 64 | 64 | 64 |
Chef | 97 | 97 | 97 | 97 |
Manager | 191 | 191 | 191 | 191 |
Assistant Manager | 127 | 127 | 127 | 127 |
Trainee Manager | 78 | 78 | 78 | 78 |
Kitchen Porter | 21 | 21 | 21 | 21 |
Journalists | ||||
Journalists, including those in public relations area of journalism | 381 | 381 | 381 | 381 |
Journalists who receive expense allowances from their employers | 153 | 153 | 153 | 153 |
Local Authorities | ||||
Executive Chemists | 115 | 115 | 115 | 115 |
Parks Superintendents | 40 | 40 | 40 | 40 |
Town Planners | 115 | 115 | 115 | 115 |
Mining Industry | ||||
(a) miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | 1018 | 1018 | 1155 | |
(surface workers) | 508 | 508 | 576 | |
Motor repair and motor assembly trades | ||||
Assembly workers, greasers, storemen and general workers | ||||
(a) who bear the full cost of own tools and overalls | 52 | 52 | 52 | 52 |
(b) who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 |
Fitters and mechanics | ||||
(a) who bear the full cost of own tools and overalls | 85 | 85 | 85 | 85 |
(b) who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 |
Panel Beaters (See Panel Beaters/Sheet Metal Workers) | ||||
Nurses: | ||||
(a) where obliged to supply and launder their own uniforms | 572 | 572 | 572 | 733 |
(b) where obliged to supply their own uniforms but laundered free | 496 | 496 | 496 | 638 |
(c) where obliged to launder the uniforms supplied | 280 | 280 | 280 | 353 |
(d) where uniforms are supplied and laundered by hospital | 205 | 205 | 205 | 258 |
Nurses: Short Term Contracts thriough an Agency. Additional Amount Due | 64 | 64 | 64 | 80 |
Nursing Assistants (including attendants, orderlies and nurses' aids) | ||||
(a) where obliged to supply and launder their own uniforms | 485 | 485 | 485 | 526 |
(b) where obliged to supply their own uniforms but laundered free | 405 | 405 | 405 | 440 |
(c) where obliged to launder the uniforms supplied | 215 | 215 | 215 | 234 |
(d) where uniforms are supplied and laundered by hospital | 85 | 85 | 85 | 93 |
Occupational Therapists | ||||
(a) where obliged to supply and launder their own uniforms | 217 | 217 | 217 | 217 |
(b) where obliged to supply their own uniforms but laundered free | 153 | 153 | 153 | 153 |
(c) where uniforms are supplied and laundered by hospital | 52 | 52 | 52 | 52 |
Panel Beaters / Sheet metal Workers | ||||
(a) Who bear full cost of own tools and overalls | 78 | 78 | 78 | 78 |
(b) Who do not bear full cost of own tools and overalls | 40 | 40 | 40 | 40 |
Pharmacists | 160 | 160 | 160 | 160 |
Assistant Pharmacists | 97 | 97 | 97 | 97 |
Physiotherapists | ||||
(a) where obliged to supply and launder their own uniforms | 381 | 381 | 381 | 381 |
(b) where obliged to supply their own uniforms but laundered free | 318 | 318 | 318 | 318 |
(c) where uniforms are supplied and laundered by hospital | 64 | 64 | 64 | 64 |
Pilots (Aer Lingus Group Pilots) | 191 | 191 | 191 | 275 |
Plumbing trades | ||||
Plumber (non-welder) | 177 | 177 | 177 | 177 |
Plumber-welder | 205 | 205 | 205 | 205 |
Pipe fitter-welder | 205 | 205 | 205 | 205 |
Printing Bookbinding and allied trades | ||||
Bookbinders (Hand) | 109 | 109 | 109 | 109 |
Bookbinders (Others) | 97 | 97 | 97 | 97 |
Compositors, linotype and monotype operators | 121 | 121 | 121 | 121 |
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers | 114 | 114 | 114 | 114 |
Monotype caster attendants, stereotypes and machine minders | 135 | 135 | 135 | 135 |
Readers and revisers | 100 | 100 | 100 | 100 |
Rotary machine minders and assistants | 150 | 150 | 150 | 150 |
Others (e.g. cutters, dispatchers, rulers, warehousemen) | 90 | 90 | 90 | 90 |
Professional Valuers in the Valuation Office | 555 | 555 | 615 | 615 |
Radiographers | ||||
(a) where obliged to supply and launder their own white uniforms | 242 | 242 | 242 | 242 |
(b) where obliged to supply their own white uniforms but laundered free | 143 | 143 | 143 | 143 |
(c) where white uniforms are supplied and laundered by hospital | 73 | 73 | 73 | 73 |
Respiratory & Pulmonary Function Technicians | 191 | 191 | 191 | 191 |
Shipping | ||||
British Merchant Navy | ||||
Foreign-going trade: | ||||
(a) First class passenger and cargo liners. | ||||
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
(b) Cargo-vessels, tankers, ferries | ||||
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
British home or coasting trade: | ||||
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
Mercantile marine officers and crews of Irish ships | ||||
Foreign-going trade: cargo vessels | ||||
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks, including boys | 37 | 37 | 37 | 37 |
Home trade: | ||||
(a) Cross channel and continental | ||||
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers, including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks including boys | 37 | 37 | 37 | 37 |
(b) Coasting vessels | ||||
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers, including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks, including boys | 37 | 37 | 37 | 37 |
Shop Assistants | ||||
(including supermarket staff, general shop workers, drapery and footwear assistants) | 97 | 115 | 115 | 121 |
Surveyors employed by: | ||||
Local Authorities | 127 | 127 | 127 | 127 |
Civil Service | 127 | 127 | 127 | 127 |
Coillte | 127 | 127 | 127 | 127 |
Teachers | ||||
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers] | ||||
School principals | 471 | 558 | 558 | 558 |
Other teachers | 402 | 475 | 475 | 475 |
Part-time teacher (on full hours) | 402 | 475 | 475 | 475 |
Kindergarten and/or sewing to include arts and crafts — (additional allowance) | ||||
Arts & Crafts (additional allowance) | ||||
Part-time (not on full hours) | 217 | 256 | 256 | 256 |
Guidance Counsellors | ||||
(a) employed full-time in second level schools | 402 | 475 | 475 | 475 |
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | 97 | 115 | 115 | 115 |
Third level academic staff | ||||
Professor, Heads of Schools/Departments | 471 | 558 | 558 | 558 |
Senior lecturer | 402 | 475 | 475 | 475 |
College lecturer | 402 | 475 | 475 | 475 |
Assistant lecturer | 402 | 475 | 475 | 475 |
Part-time lecturer (on full hours) | 402 | 475 | 475 | 475 |
Part-time lecturer (not on full hours) | 217 | 256 | 256 | 256 |
Physical education teachers | ||||
(a) fully engaged in teaching P.E. | 402 | 475 | 475 | 475 |
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) | 97 | 115 | 115 | 115 |
*Expenses deductions to be apportioned on a time basis amount | ||||
Veterinary Surgeons | 337 | 337 | 337 | 337 |
I am informed by the Revenue Commissioners that in addition to details of flat rate expenses due to employees being available on their website, representative bodies (including trade unions) generally circulate their members with information on the amount of the expenses due for the various categories of employee and the employees, in turn, make a claim to their Revenue office. Employees were reminded that they could claim flat rate expenses by using the ROS PAYE Self- Service System in early 2007. This reminder was contained in the PAYE Notice to Employees sent to all taxpayers with their tax credit certificate for 2007. A similar reminder will be included in the 2008 Notice.
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