Listen, grab yourself a coffee—or a tea, if that’s your poison—and take a seat. We need to have a serious chat about your payslip.
I know, I know. Looking at your payslip these days can be a bit depressing. Between the grocery shop costing a fortune, the rent or mortgage payments creeping up, and the general cost of living in Ireland feeling like it’s on a vertical trajectory, it’s tough out there. I’ve been looking at the Budget 2026 figures, and while there are some small wins, like the USC band changes, we’re also seeing VAT hikes on things like hairdressing and food coming down the tracks in July.
Every euro counts right now. Honest to God, it does.
That is why it drives me absolutely mad when I see hard-working people leaving their own money in the Revenue Commissioners’ bank account. There is a specific tax relief called flat rate expenses that hundreds of thousands of Irish workers are entitled to, yet so many people just don’t know about it.
Think of this as a hidden pay rise. It’s not a gift from the government; it’s a refund on the money you’ve already spent just to do your job. So, let’s spend the next few minutes figuring out if you are owed a refund, and exactly how to get it into your bank account.
Okay, let’s strip away the jargon. In the tax world, there is a scary piece of legislation called Section 114 of the Taxes Consolidation Act. It says that for you to claim tax back on anything, the expense must be “wholly, exclusively, and necessarily” for your job.
That is a incredibly strict rule. Strictly speaking, if you’re a carpenter and you buy a hammer, but you use it once to hang a picture frame in your own hallway, you’ve technically failed the test. Ridiculous, right?
Because checking every single receipt for every single hammer, uniform, or nurse’s tunic would cause a bureaucratic meltdown, Revenue came up with a compromise. They sat down with the unions and agreed on average costs for tools and uniforms for different jobs.
This result is the flat rate expenses regime.
Here is the beauty of it: You do not need receipts.
If you work in a qualifying job, Revenue assumes you spent the money. They give you a set tax deduction every year, no questions asked. It lowers your taxable income, which means you pay less tax, and your take-home pay goes up. It’s that simple. But—and here is the kicker—you have to ask for it. They won’t just give it to you automatically.
The 2026 Flat Rate Expenses List: Are You on It?
For the tax year 2026, things have stayed mostly steady, but there are some massive changes for teachers and farmers that we will get to in a minute. First, let’s look at the big winners.
Healthcare Heroes (Nurses & Allied Health)
If you are working in the healthcare sector, listen up, because this is where the biggest money is. Since the overhaul in 2023, the rates for healthcare staff are some of the best in the country.
Nurses and Midwives: You have a tiered system. The amount of Flat Rate Expenses you can claim depends entirely on your uniform situation
The Jackpot (€733): If you have to supply your own uniform and you have to wash it yourself (high-temperature laundering for infection control, electricity, detergent), you can claim a massive €733 deduction. For a senior staff nurse on the higher tax band, that’s nearly €300 cash back in your pocket.
Supply Only (€638): If you buy it, but the hospital washes it.
Laundry Only (€353): If the hospital gives you the tunic, but you have to wash it.
The Base Rate (€258): Even if everything is provided and laundered for you, you still get €258. This covers things like your NMBI registration fee, scissors, fob watches, and those comfortable shoes you burn through.
Allied Health Professionals (The 2023 Enhanced Cohort): I still meet Physiotherapists and Radiographers who are claiming the old, tiny amounts from years ago. Stop doing that! As of 2026, the “Enhanced Rates” are fully active. This covers your CORU registration and clinical clothing.
Cardiac Technicians, Occupational Therapists, Physiotherapists, Podiatrists, Radiographers, Speech & Language Therapists, Phlebotomists: You are all on the enhanced lists now.
Check your profile: If your credit looks like it’s less than €200, you are likely on an old code. You need to log in and update this immediately.
🟢 Must Read
The Trades (Construction & Engineering)
To my friends in the trades—I know you spend a fortune on gear. I see the price of tools these days. The flat rate expenses list is long, but here are the main ones for 2026:
Construction Sector Expenses 2026 (€)
Source: Revenue Flat Rate Expenses List 2026
- Cabinet Makers / Joiners:€220
Bricklayers: €175
Electricians: €153
Painters / Polishers: €140
Masons / Roofers / Tilers: €120
Plasterers: €103
General Operatives (Laborers): €97 (covers your safety boots and hard hats).
Scaffolders: €52
The “Cordless Revolution” Problem: Here is the thing, and I want to be real with you. These rates were set back when everyone used hand tools or corded drills provided by the boss. In 2026, most of you are buying your own Milwaukee or DeWalt cordless kits. A single impact driver body costs more than the entire Electrician’s allowance of €153.
We call this “fiscal drag.” The price of your tools has gone up, but the allowance hasn’t.
My Advice: If you are a tradesperson spending €500+ a year on your own power tools, the Flat Rate might actually be ripping you off. You might be better off ignoring the Flat Rate and submitting a “Vouched Claim” with your actual receipts. It’s more paperwork, but if you’ve just bought a new combi-drill and grinder, it’s worth it.
The Civil Service & Office Professionals
Don’t think this is just for manual workers. If you work in the public sector, check these out:
Engineers: It’s a shockingly low rate of €33 per year. Honest advice? If you pay professional subscriptions (like Engineers Ireland) that cost way more, forget the flat rate and claim the actual cost (Vouched Claim).
Archaeologists & Architects (Civil Service): You are entitled to €127 per year.
Veterinary Surgeons: A decent allowance of €356.
Retail, Teachers & Public Service
Shop Assistants: If you work in retail, you can claim €121. It’s not a fortune, but it covers the cost of washing those branded shirts or purchasing black trousers/skirts that you wouldn’t wear otherwise. Better in your pocket than theirs, right?
Teachers (The Big 2026 Warning): If you are a primary or secondary teacher, pay attention. Your rate is €518. This covers your Teaching Council fee and classroom supplies.
The Change: Up until recently, once you claimed this, it just rolled over every year. You could forget about it. Not anymore.
Starting in the 2026 tax year, Revenue is looking for an “Active Claim.” You need to log in and confirm you are still teaching. If you don’t re-select it, it might drop off your certificate. Do not assume it’s there—check it!
Aviation & Transport (The High Flyers)
If your office is at 30,000 feet or on the road, you are covered too:
Cabin Crew: You can claim €64 per year. It’s not huge, but it buys a few coffees.
Bus/Road/Rail Drivers: Depending on your union agreement, this usually sits around €160.
Airline Pilots: Generally, you have to vouch for your expensive gear, but check your airline’s specific agreement for uniform allowances.
The Farmer's Update (Important News)
Now, for the farming community. I have some tough news regarding the Flat-Rate Addition (FRA). I know this isn’t strictly a PAYE expense, but we lump it in because it works similarly.
If you are an unregistered farmer (not registered for VAT), you are used to getting a top-up percentage from the factory or the Co-op to cover your input costs.
In 2025, that rate was 5.1%.
From 1 January 2026, that rate has dropped to 4.5%.
Why? The stats guys in Revenue decided that input costs have fallen relative to sales. I know, try telling that to anyone buying fertilizer, right? But that’s the rule. If you have high input costs, sit down and do the maths. It might finally be time to bite the bullet and register for VAT properly, rather than relying on the 4.5% flat rate.
Quick Reference: Common Flat Rate Expenses 2026
Can’t see your job above? Here is a quick cheat sheet of the most common rates for 2026:
Profession | Annual Relief (€) |
|---|---|
Nurse (Supply & Launder) | €733 |
Nurse (Base Rate) | €258 |
Teacher | €518 |
Carpenter / Joiner | €220 |
Bricklayer | €175 |
Electrician | €153 |
Shop Assistant | €121 |
Panel Beater | €102 |
Bar Staff / Hotel Porter | €93 |
Pharmacist | €400 |
Miner | €496 |
Cosmetologist / Beautician | €64 (General Rate) |
How to Claim Flat Rate Expenses (Step-by-Step Guide)
Okay, you’ve found your job on the list. You know you’re owed money. How do you actually get it?
Do not—I repeat, do not—pay a third-party agency to do this for you. They will take a percentage of your refund. You can do this yourself in 5 minutes on your phone while we finish this coffee.
Here is the 2026 guide to claim tax back Ireland style:
Log In: Go to
Revenue.ieand log into my Account.Find the Button: Look for the card that says “PAYE Services” and click on “Manage Your Tax 2026”.
Start the Claim: Click on “Claim tax credits”.
Search: You’ll see a search bar for “Your Job”.
Be Specific: This is important. Don’t just type “Builder.” Type “Bricklayer” or “Plasterer.” Don’t just type “Nurse,” look for the specific nursing grade that matches your uniform situation.
The Link: If you have two jobs (maybe you’re a standard Nurse during the week and do agency work on weekends), make sure you link the expense to the right employer.
Submit: Confirm the details and hit submit.
That’s it. You will get a new Tax Credit Certificate (TCC) usually within 48 hours, and your employer will get a notification to adjust your tax. You’ll see the extra money in your very next paycheck.
The "4-Year Rule": Your Secret Weapon
Now, this is the part where people usually get excited.
If you are reading this and realizing, “I’ve been a nurse for ten years and I never claimed this,” do not panic. I have good news.
We have something called the Four-Year Rule. You can go back and claim Revenue flat rate expenses for the last four tax years. Right now, in 2026, you can claim for:
2025
2024
2023
2022
(Sadly, 2021 is now gone—statute barred as of New Year’s Eve. Sorry!)
How to do the backlog: Instead of “Manage your Tax,” go to “Review Your Tax 2022-2025” in myAccount. You submit an Income Tax Return for each year. It sounds scary, but it’s just a digital form. Add the Flat Rate Expense for each year.
If you claim the maximum nurse allowance (€733) for four years back, that is nearly €3,000 worth of deductions you missed. That could result in a lump sum refund of €1,200 landing in your bank account next week.
Imagine finding €1,200 in an old jacket pocket. That is essentially what this is. It is your money; you just forgot to pick it up.
Flat Rate Expenses vs. Vouched Expenses: Which is Better?
Before we wrap up, a quick bit of strategy. Should you always take the Flat Rate?
Usually, yes. It’s easier. No paperwork. No receipts.
However, there are times when the Flat Rate is actually a bad deal. Let’s look at two friends, Sean and Sarah.
Sean the Electrician (The FRE Winner): Sean works for a big contractor. They provide his van, his drill, his SDS, and his testers. Sean only buys a few screwdrivers and snips a year, costing maybe €40.
His Flat Rate Allowance is €153.
Since €153 is higher than his actual spend of €40, Sean should claim the Flat Rate. He makes a “profit” on the tax relief.
Sarah the Hospital Consultant (The Vouched Winner): Sarah is a Doctor. Her Flat Rate Expense is €695. However, Sarah has to pay her own Medical Council Registration (€500) and her own Medical Indemnity Insurance (€1,500). Her total cost is €2,000.
If she claims the Flat Rate, she gets a deduction of €695.
If she ignores the Flat Rate and submits receipts (Vouched), she gets a deduction of €2,000.
Sarah should Vouch. It’s worth way more to her.
The Golden Rule: If your actual necessary job costs are significantly higher than the flat rate, keep your receipts and do it the hard way. If your costs are lower, take the Flat Rate and smile.
Consultant Doctor: Flat Rate vs. Real Cost
See the massive difference? Keep your receipts!
Conclusion
Look, the tax system in this country can be confusing, rigid, and sometimes downright frustrating. But flat rate expenses are one of the few areas where the system is designed to give you a break without making you jump through hoops.
Whether you are a teacher facing the new “Active Claim” rule, a nurse entitled to the higher 2023 rates, or a tradesperson wondering if you should switch to vouched expenses, the most important thing is that you take action.
Don’t let the Revenue Commissioners keep your hard-earned euros just because you didn’t click a button on myAccount.
Check your payslip. Check your online profile. And if you’re owed money, get it back. You’ve earned it.
Now, finish that coffee and go log in!
