Flat rate expenses for PAYE workers

FLAT RATE EXPENSES 2018 2017
Agricultural Advisers (employed by Teagasc) 671 671
Archaeologists: (Civil Service) 127 127
Architects employed by
(a) Civil Service 127 127
(b) Local Authorities 127 127
Airline Cabin Crews 64 64
Bar trade: Employees 93 93
Building Industry
Bricklayer 175 175
Fitter mechanic, plasterer 103 103
Electrician 153 153
Mason, roofer slater, tiler, floor layer, stone cutter 120 120
Driver, scaffolder, sheeter, steel erector 52 52
Professionals: engineers, surveyors, etc. 33 33
General operatives (labourers etc. incl. Public Sector) 97 97
Bus, rail and road operatives in
Bus Atha Cliath, Bus Eireann and Iarnod Eireann 160 160
Cardiac Technicians
Female 212 212
Male 107 107
Carpentry and joinery trades
Cabinet makers, Carpenters, Joiners 220 220
Painters, Polishers, Upholsterers, Wood Cutting Machinists 140 140
Civil Service
Architectural Technologists & Assistants 166 166
Clerks of Works (incl. Senior and District Inspectors) 142 142
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors 166 166
Park Rangers and constables employed by the Office of Public Works 77 77
Clergymen (Church of Ireland) 127 127
Consultants (hospital) 695 695
Note: Deduction includes subscription to the Irish Medical Council
Cosmetologists
Obliged to supply and launder their own white uniforms 160 160
Defence Forces Personnel
(All enlisted personnel not in receipt of Uniform Replenishment Allowance) 150 150
Dentists in employment 376 376
Dockers 73 73
Doctors (hospital, including consultants) 695 695
Note: Deduction includes subscription to the Irish Medical Council.
Draughtsmen (Local Authority) 133 133
Driving Instructors 125 125
Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority
Engineers employed by:
(a) Civil Service 166 166
(b) Local Authorities 127 127
(c) Eircom, Coillte, OPW 166 166
Engineering Industry [and Electrical Industry from 1997/98]
Skilled workers who bear the full cost of own tools and overalls 331 331
Semi-skilled workers who bear the full cost of own tools and overalls 254 254
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls 219 219
Firefighters Full-time 272 272
Firefighters Part-time 407 407
Fishermen in Employment 318 318
Foresters employed by Coillte 166 166
 Freelance actors chargeable to PAYE 750 750
Grooms (Racehorse Training) 294 294
Home Helps (Employed directly or indirectly by Health Boards) 256 256
Hospitals Domestic Staff:
To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters
(a) who are responsible for providing and laundering their own uniforms. 353 353
(b) who are obliged to launder the uniforms supplied 185 185
(c) whose uniforms are supplied and laundered free 93 93
Hotel industry
Head hall porter 90 90
Hall porter 64 64
Head waiter 127 127
Waiter 80 80
Waitress 80 80
Chef 97 97
Manager 191 191
Assistant Manager 127 127
Trainee Manager 78 78
Kitchen Porter 21 21
Journalists
Journalists, including those in public relations area of journalism 381 381
Journalists who receive expense allowances from their employers 153 153
Local Authorities
Executive Chemists 115 115
Parks Superintendents 40 40
Town Planners 115 115
Mining Industry
(a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners 1312 1312
(surface workers) 655 655
Motor repair and motor assembly trades
Assembly workers, greasers, storemen and general workers
(a) who bear the full cost of own tools and overalls 52 52
(b) who do not bear the full cost of own tools and overalls 42 42
Fitters and mechanics
(a) who bear the full cost of own tools and overalls 85 85
(b) who do not bear the full cost of own tools and overalls 42 42
Panel Beaters (See Panel Beaters/Sheet Metal Workers
Nurses:
(a) where obliged to supply and launder their own uniforms 733 733
(b) where obliged to supply their own uniforms but laundered free 638 638
(c) where obliged to launder the uniforms supplied 353 353
(d) where uniforms are supplied and laundered by hospital 258 258
Nurses: Short Term Contracts through an Agency. Additional Amount Due 80 80
Nursing Assistants(including attendants, orderlies and nurses’ aides)
(a) where obliged to supply and launder their own uniforms 526 526
(b) where obliged to supply their own uniforms but laundered free 440 440
(c) where obliged to launder the uniforms supplied 234 234
(d) where uniforms are supplied and laundered by hospital 93 93
Occupational Therapists
(a) where obliged to supply and launder their own uniforms 217 217
(b) where obliged to supply their own uniforms but laundered free 153 153
(c) where uniforms are supplied and laundered by hospital 52 52
Optometrists/Dispensing Opticians in employment
Optometrists
Registration Fee – once off fee paid initially in year 1 250 250
Retention Fee – payable in 1st year and each subsequent year 285 285
Restoration Fee – payable to re-register with the Opticians Board 279 279
Dispensing Opticians
Registration Fee – once off fee paid initially in year 1 200 200
Retention Fee – payable in 1st year and each subsequent year 225 225
Restoration Fee – payable to re-register with the Opticians Board 215 215
Panel Beaters / Sheet metal Workers
(a) Who bear full cost of own tools and overalls 78 78
(b) Who do not bear full cost of own tools and overalls 40 40
Pharmacists 400 400
Pharmaceutical Assistants (formerly known as Assistant Pharmacists) 200 200
NOTE These amounts represent the Annual Retention Fee payable to the PSI
Physiotherapists
(a) where obliged to supply and launder their own uniforms 381 381
(b) where obliged to supply their own uniforms but laundered free 318 318
(c) where uniforms are supplied and laundered by hospital 64 64
Pilots (Airline Pilots Association) 275 275
Plumbing trades
Plumber (non-welder) 177 177
Plumber-welder 205 205
Pipe fitter-welder 205 205
Printing Bookbinding and allied trades
Bookbinders (Hand) 109 109
Bookbinders (Others) 97 97
Compositors, linotype and monotype operators 121 121
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers 114 114
Monotype caster attendants, stereotypes and machine minders 135 135
Readers and revisers 100 100
Rotary machine minders and assistants 150 150
Others (e.g. cutters, dispatchers, rulers, warehousemen) 90 90
Professional Valuers in the Valuation Office 680 680
Radiographers
(a) where obliged to supply and launder their own white uniforms 242 242
(b) where obliged to supply their own white uniforms but laundered free 143 143
(c) where white uniforms are supplied and laundered by hospital 73 73
Respiratory & Pulmonary Function Technicians 191 191
RTE National Symphony Orchestra 2476 2476
RTE Concert Orchestra 2476 2476
Shipping
British Merchant Navy
Foreign-going trade:
(a) First class passenger and cargo liners.
Master 318 318
Chief officer, chief engineer, other officers, including pursers 318 318
Chief steward 318 318
Assistant steward 244 244
Carpenter 194 194
Other ranks 148 148
(b) Cargo-vessels, tankers, ferries
Master 318 318
Chief officer, chief engineer, other officers, including pursers 318 318
Chief steward 318 318
Assistant steward 244 244
Carpenter 194 194
Other ranks 148 148
British home or coasting trade:
Master 318 318
Chief officer, chief engineer, other officers, including pursers 318 318
Chief steward 318 318
Assistant steward 244 244
Carpenter 194 194
Other ranks 148 148
Mercantile marine officers and crews of Irish ships
Foreign-going trade: cargo vessels
Master 98 98
Chief officer, chief engineer, radio officer 90 90
Other officers including pursers 73 73
Chief steward 73 73
Assistant steward 55 55
Carpenter (to include tools) 55 55
Other ranks, including boys 37 37
Home trade:
(a) Cross channel and continental
Master 98 98
Chief officer, chief engineer, radio officer 90 90
Other officers, including pursers 73 73
Chief steward 73 73
Assistant steward 55 55
Carpenter (to include tools) 55 55
Other ranks including boys 37 37
(b) Coasting vessels
Master 98 98
Chief officer, chief engineer, radio officer 90 90
Other officers,
including pursers 73 73
Chief steward 73 73
Assistant steward 55 55
Carpenter (to include tools) 55 55
Other ranks, including boys 37 37
Shop Assistants
(including supermarket staff, general shop workers, drapery and footwear assistants) 121 121
Surveyors employed by:
Local Authorities 127 127
Civil Service 127 127
Coillte 127 127
Teachers
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]
School principals 608 608
Other teachers 518 518
Part-time teacher (on full hours) 518 518
Part-time (not on full hours) 279 279
Guidance Counsellors
(a) employed full-time in second level schools 518 518
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) 126 126
Third level academic staff
Professor, Heads of Schools/Departments 608 608
Senior lecturer 518 518
College lecturer 518 518
Assistant lecturer 518 518
Part-time lecturer (on full hours) 518 518
Part-time lecturer (not on full hours) 279 279
Physical education teachers (teacher must hold qualification in physical education)
(a) fully engaged in teaching P.E. 518 518
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 126 126
NOTE: Teachers who are employed by the Department of Education may also claim a deduction in respect of the subscription to the Teacher’s Council of Ireland
Veterinary Surgeons in Employment
Employed vets who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council 621 621
Employed vets who do not incur, or are reimbursed the cost of the Registration Fee to the Veterinary Council 171 171
Veterinary Nurses
Where obliged to supply and launder their own uniforms 400 400
Where obliged to launder the uniforms supplied 150 150
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