Your costs
Flat Rate Expenses
Nurses, teachers, shop staff, chefs, tradespeople and many more can claim a fixed yearly allowance for work costs like uniforms, tools and registration fees.
2022 refunds close on 31 December 2026
Who it's for
- Employees whose job is on Revenue's flat rate expenses list
- Nurses, healthcare and hospital staff, doctors and pharmacists
- Teachers, principals and lecturers
- Shop, hotel, bar and trade workers
What you can claim
A set yearly amount agreed between Revenue and your profession. It is deducted from your income, so the relief is at your marginal rate: 20% or 40%. A nurse's €733, for example, is worth €146.60 a year at 20%, or €293.20 at 40%.
You have to claim it, it is not automatic. Some health roles, such as physiotherapists and occupational therapists, got higher rates from 2023 that also have to be claimed.
Good to know
- Healthcare assistants: Revenue's list has no separate "HCA" line. Many hospital HCA roles fall under nursing assistants, but it depends on your role, so we check rather than promise an amount.
| Role | Amount |
|---|---|
| Nurses who buy and launder their own uniforms | 733 |
| Hospital doctors, including consultants | 695 |
| School principals | 608 |
| Nursing assistants (supply and launder) | 526 |
| Teachers (other than principals) | 518 |
| Physiotherapists / occupational therapists (2023 to 2026) | 410 |
| Pharmacists | 400 |
| Carpenters, joiners, cabinet makers | 220 |
| Plumbers (non-welder) | 177 |
| Electricians (building industry) | 153 |
| Shop assistants | 121 |
| Hotel chefs / waiters and waitresses | 97 / 80 |
What we'll need from you
3 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Your job title and employer for each year
- 02Whether you buy, or wash, your own uniform
- 03For health and social care roles: your registration body (NMBI, CORU, PSI and so on)
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
How do I know if my job is on the list?
We check your exact role against Revenue's list for each year you worked in it.
I am a healthcare assistant. Am I covered?
Many hospital HCA roles fall under the "nursing assistants" category, but it depends on your role and how your uniform is supplied and washed. We will confirm before claiming.
Do I need receipts?
No. It is a flat amount, so no receipts are needed, but you do need to have been in the qualifying role.
Start your claim
Tell us a little about you and we'll start with your Flat Rate Expenses claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.