These are expenses that are incurred in the performance of the duties of the employment and are directly related to the 'nature of the employee's employment'.
A standard flat rate expenses allowance (deduction) is set for various classes of employee; for example, airline cabin crews are granted flat rate expenses of €64 per annum.
The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually the employees are represented by trade union officials); the agreed deduction is then applied to all employees of the class or group in question.
The PDF file below provides a summary of Employee Flat Rate Expenses
for the tax years 2012 to 2016.
If you would like help or guidance in relation to Employee Flat Rate Expenses
, please contact a member of our professional Team on +353 74 912 2820
or email us at: email@example.com
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