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Flat rate expenses: the full list

If your job means buying or maintaining uniforms, tools or equipment, Revenue has already agreed a fixed annual deduction for your occupation — no receipts, no records. Most people who qualify have never claimed it, and it can be backdated. Find your job below.

Rates last updated: July 2026 · How we verify

Showing 3 of 3 categories

Job categorySectorAnnual allowanceBackdate
[PLACEHOLDER] Nurses — supply and launder own uniformsHealthcare—Up to 5 years
[PLACEHOLDER] TeachersEducation—Up to 5 years
[PLACEHOLDER] Construction trade (per trade)Construction—Up to 5 years

A flat rate expense is a deduction, not a credit: it's worth your tax rate (20% or 40%) of the amount shown. It applies on top of every other relief you claim — rent, medical expenses, remote working — not instead of them. Figures come from Revenue's published list; where a job has sub-categories, the exact wording decides your amount.

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We claim it for the current year and four years back, alongside every other relief you're owed. No refund, no fee.

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