Michael McGrath (Cork South Central, Fianna Fail)
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214. To ask the Minister for Finance the last occasion when a profession was added to the list that can claim rate expenses system for tax relief; and if he will make a statement on the matter. [46889/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that expenses incurred by Veterinary Nurses were the most recent addition to the list of approved flat rate expenses. The applicable rates since 2012 are as follows:

Where Veterinary Nurses are obliged to supply and launder their own uniforms: €400

Where Veterinary Nurses launder uniforms that are supplied by an employer: €150