Michael McGrath (Cork South Central, Fianna Fail)
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77. To ask the Minister for Finance the status of the review on tax treatment of flat rate expenses; if these changes will come into force in 2020; if there are changes from the original proposal announced in 2018; and if he will make a statement on the matter. [6180/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that their review of the flat rate expenses (FRE) regime is ongoing and that it is intended to have the review completed by the end of 2019. It is not intended to further review the flat rate expense categories already identified as not meeting the statutory requirement for tax deduction, as set out in section 114 of the Taxes Consolidation Act 1997.

The Deputy will be aware from my previous replies on this matter that Revenue confirmed an implementation date of 1 January 2020 in respect of any changes that may be made to the flat rate regime, to ensure they do not impact on any specific group earlier than the rest. Revenue confirmed this position is unchanged.