Flat Rate Expense (FRE) allowances
Overview
The Flat Rate Expenses (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:
Increased FRE allowance rates for 2023 and 2024
The FRE allowance rate in respect of eight employment categories has increased with effect from 1 January 2023:
- Cardiac Technicians
- Occupational Therapists
- Phlebotomists
- Physiotherapists
- Radiographer and Radiation Therapists
- Respiratory and Pulmonary Function Technicians
- Speech and Language Therapists
- and
- Veterinary Nurses.
All other FRE allowances remain unchanged. Please refer to the flat rate expense allowance list above for a complete list of rates for years 2020 to 2025 inclusive.
Note
In order to claim the increased FRE allowance rate for 2023 and 2024 you must submit a claim.
Details of how to claim an increased FRE for 2023 and 2024 are found in paragraph 7.2.3 of Tax and Duty Manual Part 05-02-20.
Next: How to claim an FRE allowance