Michael McGrath (Cork South Central, Fianna Fail)
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262. To ask the Minister for Finance to provide details on 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. [10388/17]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is referring to what is known as the flat rate expense regime. Under that regime, representatives of different categories of workers negotiate with Revenue for an entitlement to an expense deduction where the expense is wholly, exclusively and necessarily incurred in the performance of the duties of an office or employment. The regime has been developed over many years in order to reduce the costs and administrative burden for both taxpayers and Revenue.

I am advised by the Revenue Commissioners that the most recent addition to the list of flat rate expenses was in respect of defence force personnel, specifically all enlisted personnel not in receipt of a uniform replenishment allowance. The deduction granted is €150 per annum and it commenced with effect from 2015. The deduction was granted in respect of the expense associated with specialist cleaning of ceremonial uniforms.