Charlie McConalogue (Donegal, Fianna Fail)
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155. To ask the Minister for Finance if there is a flat rate expense available for primary teachers who teach physical education in their curriculum in view of the fact that there is an allowance available for secondary teachers; and if he will make a statement on the matter. [26542/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the flat rate deductions which apply to teachers may be found on the Revenue published list, available from the Revenue website at the following link:

There are two separate deduction rates which apply to physical education (PE) teachers and they apply equally to primary and secondary teachers.  The first deduction rate applies to full time PE teachers while the second rate applies to teachers who are engaged mainly in teaching general subjects but who also deliver physical education.  These allowances are available only to qualified physical education teachers.