Written answers

Wednesday, 20 September 2017

Photo of Catherine ConnollyCatherine Connolly (Galway West, Independent)
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170. To ask the Minister for Finance the reason special needs assistants are not entitled to claim flat rate expenses; his plans to extend flat rate expenses to cover persons such as special needs assistants in budget 2018 in view of the fact that flat rate expenses are available as a tax write off for a number of professions, including teachers; and if he will make a statement on the matter. [39466/17]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, 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 broadly identical expenses which are not reimbursed by their employer, a standard flat rate expenses allowance may be agreed between Revenue and representatives of groups or classes of employees. The agreed deduction is then applied to all employees of the class or group in question.

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.

If a representative body acting on behalf of employed special needs assistants wishes to advance a case for a Flat Rate Expense amount they should contact Revenue’s Personal Taxes Policy & Legislation Division, New Stamping Building, Dublin Castle, Dublin 2.

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