Clare Daly (Dublin Fingal, Independent)
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127. To ask the Minister for Finance if consideration will be given to private sector archaeologists being permitted to claim the flat rate schedule E expenses tax credit in view of the fact that this expense may be claimed by Civil Service archaeologists. [14958/17]

Michael Noonan (Limerick City, Fine Gael)
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The legislation governing the deductibility of expenses incurred in employment is contained in section 114 of the Taxes Consolidation Act 1997. The provision dictates 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.

For ease of administration, where a large number of employees incur an identical or very similar amount of qualifying expenses, which are not reimbursed by their employer, a standard flat rate expenses allowance (deduction) may be agreed between Revenue and representatives of that group or class of employees. The agreed deduction is then applied to all employees of the class or group in question, eliminating the need for individual claims to be submitted annually to Revenue.

In such cases the representative group will need to provide Revenue with details of the nature of the expenses in question, the necessity for such expenses and provide confirmation that employees are not reimbursed in any manner in respect of such expenses.

I understand that representatives of private sector archaeologists are in contact with Revenue with regard to a possible flat rate expense amount.

It should be noted that any employee who is obliged to defray expenses incurred wholly, necessarily and exclusively in the course of their employment may make a claim to Revenue to deduct such expenses from their taxable emoluments irrespective of the existence or otherwise of a Flat Rate Expenses agreement.