Flat Rate Expense (FRE) allowances

You may claim a deduction for certain expenses you incur wholly, exclusively and necessarily in the performance of your duties of employment.

The FRE allowance regime permits certain employees to claim an agreed expense deduction for qualifying employment related expenses incurred. Examples include tools, uniforms and statutory registration fees. The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually trade union officials).

You can find details of the FRE allowances available on the:

• flat rate expense allowance list
• and 
• flat rate expense allowance list.

To claim an FRE allowance in the current year

1. Sign in to myAccount.
2. Select 'Manage Your Tax 2024'.
3. Click 'Claim tax credits'.
4. Select 'Your job' and click 'Flat Rate Expenses'.
5. Complete and submit the form.

To claim FRE for 2020 to 2023 Inclusive

1. Sign in to myAccount.
2. Click on 'Review Your Tax 2020-2023' link in 'PAYE Services'.
3. Request a Statement of Liability.
4. Click on 'Complete Income Tax Return'.
5. In the 'Tax Credits & Reliefs' page, select 'Your Job-flat rate expenses' and add the credit.
6. Complete and submit the form.

Flat rate expenses allowances can also be claimed on Income Tax Return (Form 11) through the Revenue Online Service (ROS).

The four year rule for claiming refunds applies to flat rate expense allowance claims.