Clare Daly (Dublin North, United Left)
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200. To ask the Minister for Finance further to Parliamentary Question No. 324 of 3 November 2015, where he refers to a representative body making a claim on behalf of individual sectors or groups of employees, how a body achieves this status; and the criteria the body must meet. [39617/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there are no specific criteria which are  applied to a representative body in submitting a claim for a flat rate expense allowance. The key requirement is that a body must be representative of a particular sector or group of employees. The regime whereby representative bodies may submit a claim in respect of a large number of employees has been developed over many years by the Revenue Commissioners in order to reduce the administrative burden on employees, employers and Revenue. I would emphasise that for an expense to qualify as a deduction against income from an office or employment, the expense must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment. Where a flat rate allowance is agreed, it may then be applied to all employees of the class or group in question.