Pearse Doherty (Donegal, Sinn Fein)
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164. To ask the Minister for Finance further to Parliamentary Question No. 158 of 13 November 2018, if the date of 1 January 2019 for removal of flat rate expenses is accurate. [49051/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that their review of the flat rate expenses regime is ongoing and that it is intended to have the review completed by the end of 2019. Therefore, in the interest of fairness to all sectors and employees currently benefitting from the regime, Revenue has decided that the effective date for implementation of any changes to particular flat rate expenses categories will now be 1 January 2020.