# Flat Rate Expenses



## cheerios (5 Feb 2014)

Hi all,

Have a bit of a random one - I'm having trouble getting through to revenue so I'm hoping someone here might know. 

I'm looking into flat rate expenses as I've never claimed any before and I'm wondering if public relations professionals are included under the Journalism heading where it says 'Journalists, including those in public relations area of journalism'. It seems like this is the case even though public relations is not really an area of journalism.

Can anyone confirm that this is the case?

Thanks!


----------



## Boyd (5 Feb 2014)

Just apply and see what happens...all they can say is no


----------



## mandelbrot (5 Feb 2014)

username123 said:


> Just apply and see what happens...all they can say is no



That's not how it works. The tax system is self assessment. The taxpayer needs to satisfy themselves that they qualify.


----------



## Sophrosyne (5 Feb 2014)

Are you PAYE or Self-Assessed?


----------



## Joe_90 (5 Feb 2014)

cheerios said:


> Journalists,
> including those in public relations area of journalism



Are you a journalist? If not than I don't think so.


----------



## cheerios (6 Feb 2014)

I'm PAYE and I'm not a journalist but there's no such thing as 'the public relations area of journalism' so I presume they mean people working in public relations. It's not clear at all. Public relations and journalism are quite interlinked but they're not the same thing.


----------



## Joe_90 (6 Feb 2014)

Or they mean people that work in PR are not entitled to any flat rate expenses like for example accountants.


----------



## cork (6 Feb 2014)

Certian professions are treated far differantly to others:

[broken link removed]

This lists needs review.


----------



## Sophrosyne (6 Feb 2014)

It appears that Joe 90 is correct. You must be a journalist.

*277.* *Deputy Leo Varadkar* asked the *Minister for Finance* if staff working in a press office or public relations may claim their expenses against income tax under schedule E under the category of journalists; and if he will make a statement on the matter. *[1350/10]* 

Minister for Finance (Deputy Brian Lenihan): 
The position is that section 114 of the Taxes Consolidation Act 1997 provides for an income tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her office or employment.
As regards the Schedule E flat rate expenses of journalists, these are only available to journalists _*employed in that capacity*_ and paying tax under Schedule E (and within the scope of PAYE).

Finally, I am informed by the Revenue Commissioners that if an employee wishes to claim a tax deduction in respect of expenses wholly and exclusively and necessarily incurred (and not reimbursed by his or her employer or another party) in carrying out the duties of his or her employment, he or she may submit such a claim, including precise details of the expenditure, to his or her local Revenue office which will examine the matter.

Interestingly, Pearse Doherty has recently queried the basis for flat rate expenses. The following ia the reply from Michael Noonan:

Minister for Finance (Deputy Michael Noonan): 

 

 I propose to take Questions Nos. 215 to 259, inclusive, together. 


In my reply to Question No. 76 of 9 May, I informed the Deputy that the cost to the Exchequer of the tax deduction in respect of expenses (other than expenses of travel and subsistence) incurred by employees for the income tax year 2010, the most recent year for which final information is available, is estimated at €66.5 million. Some 695,000 claimants availed of this relief. 

I am informed by the Revenue Commissioners that a breakdown of that estimate by reference to individual categories under the flat rate expenses regime is not readily available and a basis for compiling this information could not be developed without conducting an extensive investigation of Revenue records on a nationwide basis at a cost which would be prohibitive in terms of the resources required .


As regards the basis for granting each flat rate expense mentioned, it was not possible to collate the information required in the time allowed. I will provide the Deputy with the answer in writing shortly.


----------



## Joe_90 (6 Feb 2014)

Sophrosyne said:


> It appears that Joe 90 is correct. You must be a journalist.
> 
> .



Not a journalist, an accountant.


----------



## Sophrosyne (6 Feb 2014)

I meant that to claim the flat rate expense for journalists it appears that one must be employed as a journalist.


----------



## Joe_90 (6 Feb 2014)

I'd Agee with you there so.


----------



## seantheman (6 Feb 2014)

Sophrosyne said:


> It appears that Joe 90 is correct. You must be a journalist.


 


Joe_90 said:


> Not a journalist, an accountant.


 
Brilliant


----------



## ocd dad (18 Sep 2014)

Sorry to bring up an old thread, but have searched and cannot find an answer to a querie I have a bout flat rate expenses.
My wife wife works in an after school facility doing homework with the kids and I cannot find anything on the revenue site about if she is entitled to flat rate expenses through her job as there is nothing like it on the revenue list of jobs


----------



## Boyd (19 Sep 2014)

I doubt it. What costs does she incur that would need to be covered by the expenses? Does she have her own tools, uniform etc? You can just ring the tax office and ask.....


----------



## mandelbrot (19 Sep 2014)

If she does incur expenses that are wholly, exclusively and NECESSARILY incurred, and for which she hasn't been reimbursed then she can claim these directly - flat rate expenses are an accommodation to spare people in the particular jobs from needing to keep records of relatively small amounts of suchexpenditure. 

But as previous poster has said, I'm not sure what allowable expenses your OH will have incurred?


----------



## ocd dad (19 Sep 2014)

Thanks for the replies.
Yes she does have to buy and wear specific cololured slacks and tops (all staff were issued a single polo top once but other than that they are asked to buy their own and wash/launder them at home).
I will ring the tax office on Monday, just thought I'd ask here first,


----------



## mandelbrot (20 Sep 2014)

Everyone has to wear clothes to work.

I'm not being contrary in saying that, if you look at the allowances they talk about uniforms. Your wife can wear those slacks anywhere anytime. Case in point, people in the white collar professions would be expected to wear suits, shirt & tie to work, and don't get a flat rate allowance for the cost of them.


----------



## Monbretia (20 Sep 2014)

Would agree with above, unlikely to be an allowance in your wife's case but let us know what Revenue say.

I used to work where we had a uniform provided and we got around €70 tax allowance per annum for cleaning cost, this had to be negotiated with Revenue by our union.

I also recently discovered to my surprise that there is no flat rate expenses for paramedics, they have uniforms provided but a lot of laundering as you can imagine which they mainly do themselves at home.  Lots of other medical type jobs have them but just not paramedics for some reason.


----------



## ocd dad (20 Sep 2014)

mandelbrot said:


> Everyone has to wear clothes to work.
> 
> I'm not being contrary in saying that, if you look at the allowances they talk about uniforms. *Your wife can wear those slacks anywhere anytime*. Case in point, people in the white collar professions would be expected to wear suits, shirt & tie to work, and don't get a flat rate allowance for the cost of them.


 
Not really the same to be honest. My wife would not really be able to wear the clothes she has for work anywhere anytime and because of the type of work she does (homework support, arts and crafts, playtime etc) the clothes can get quiet stained and worn out easily, hence needing to be replaced more often.


----------



## Boyd (20 Sep 2014)

Just ring and ask. I work in IT and claim it, as my title is engineer, but I don't have a uniform or tools.


----------



## ocd dad (22 Sep 2014)

Rang up this morning and asked. was told she is probably entitled to a flat rate expenses of around €40 and will be set up on tax credit form for her


----------

