Pearse Doherty (Donegal, Sinn Fein)
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148. To ask the Minister for Finance the specific professions that had their flat rate expenses regime reviewed recently; if the proposed changes are due to come into effect as of 1 January 2020; if all professions are under review; if not, his plans to review them in the future; and if he will make a statement on the matter. [50341/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I refer the Deputy to my replies to recent Parliamentary Questions from him on this matter (Nos. 164 and 158 of 13 November, No. 7 of 22 November, and No. 179 of 20 November). The review of flat rate expenses is ongoing, and Revenue have indicated that the effective date for implementation of any changes to particular flat rate expense categories will be 1 January 2020.

All 53 employment categories which benefit from the regime are being reviewed.