Tuesday, 3 December 2019
Department of Finance
I am advised by Revenue that prior to 2018, tax returns did not identify Flat Rate Expenses (FREs) separately from other expense items. Therefore, the detailed breakdown of claimants sought by the Deputy is not available at this time. For 2017 the estimated total number of taxpayer units who availed of FRE allowances was 606,570 with gross claims of €163 million equating to a tax cost of some €48 million.
The 2018 Income Tax returns have specific questions on FREs that will allow Revenue to segregate them from other expenses claimed. Returns for 2018 are being filed and processed at present and statistics are expected to be available in mid-2020.