| 2003 | 2004 | 2005 | 2006 |
| € | € | € | € |
Agricultural Advisers (employed by Teagasc) | 548 | 548 | 600 | 600 |
Archaeologists: (Civil Service) | 127 | 127 | 127 | 127 |
Architects employed by | | | | |
(a) Civil Service | 127 | 127 | 127 | 127 |
(b) Local Authorities | 127 | 127 | 127 | 127 |
Airline Cabin Crews | 64 | 64 | 64 | 64 |
Bar trade: Employees | 93 | 93 | 93 | 93 |
Building Industry | | | | |
Bricklayer | 175 | 175 | 175 | 175 |
Fitter mechanic, plasterer | 103 | 103 | 103 | 103 |
Electrician | 153 | 153 | 153 | 153 |
Mason, roofer slater, tiler, floor layer, stone cutter | 120 | 120 | 120 | 120 |
Driver, scaffolder, sheeter, steel erector | 52 | 52 | 52 | 52 |
Professionals: engineers, surveyors, etc. | 33 | 33 | 33 | 33 |
General operatives (labourers etc. incl. Public Sector) | 97 | 97 | 97 | 97 |
Bus, rail and road operatives in | | | | |
Bus Átha Cliath, Bus Éireann and Iarnód Éireann | 160 | 160 | 160 | 160 |
Cardiac Technicians | | | | |
Female | 212 | 212 | 212 | 212 |
Male | 107 | 107 | 107 | 107 |
Carpentry and joinery trades | | | | |
Cabinet makers, Carpenters, Joiners | 220 | 220 | 220 | 220 |
Painters, Polishers, Upholsterers, Wood Cutting Machinists | 140 | 140 | 140 | 140 |
Civil Service | | | | |
Architectural Technologists & Assistants | 138 | 138 | 166 | 166 |
Clerks of Works (incl. Senior and District Inspectors) | 119 | 119 | 142 | 142 |
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | 138 | 138 | 166 | 166 |
Clergymen (Church of Ireland) | 127 | 127 | 127 | 127 |
Note: Refer to SIM dated 3/11/1977 regarding claims in excess of flat-rate deduction. | | | | |
Consultants (hospital) | 534 | 534 | 534 | 695 |
Note: Refer to SIMs dated 21/7/1982, 28/8/1985, 21/1/1986 and Tax Memo 24/1994 regarding reimbursed expenses subjected to PAYE/PRSI | | | | |
Cosmetologists | | | | |
Obliged to supply and launder their own white uniforms | 160 | 160 | 160 | 160 |
Dentists in employment | 376 | 376 | 376 | 376 |
Dockers | 73 | 73 | 73 | 73 |
Doctors (hospital, including consultants) | 534 | 534 | 534 | 695 |
Note: Deduction includes subscription to the Irish Medical Council. Please also refer to Tax Memo 25/1992 | | | | |
Draughtsmen (Local Authority) | 133 | 133 | 133 | 133 |
Engineers employed by: | | | | |
(a) Civil Service | 138 | 138 | 166 | 166 |
(b) Local Authorities | 127 | 127 | 127 | 127 |
(c) Bord Telecom, Coillte, OPW | 138 | 138 | 166 | 166 |
Engineering Industry [and Electrical Industry from 1997/98] | | | | |
Skilled workers who bear the full cost of own tools and overalls | 280 | 280 | 280 | 318 |
Semi-skilled workers who bear the full cost of own tools and overalls | 215 | 215 | 215 | 244 |
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls | 185 | 185 | 185 | 210 |
Firemen Full-time | 138 | 250 | 250 | 272 |
Note: Refer to SIM dated 11/11/1985 regarding treatment of uniform allowance received | | | | |
Firemen Part-time | | | | |
Note: Refer to SIM dated 10/6/1985 regarding treatment of uniform allowance received | 375 | 375 | 375 | 407 |
Fishermen in Employment | 318 | 318 | 318 | 318 |
Foresters employed by Coillte | 127 | 127 | 166 | 166 |
Grooms (Racehorse Training) | 294 | 294 | 294 | 294 |
Home Helps (Employed directly or indirectly by Health Boards) | 204 | 236 | 236 | 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. | 325 | 325 | 325 | 353 |
(b) who are obliged to launder the uniforms supplied | 170 | 170 | 170 | 185 |
(c) whose uniforms are supplied and laundered free | 85 | 85 | 85 | 93 |
Hotel industry | | | | |
Head hall porter | 90 | 90 | 90 | 90 |
Hall porter | 64 | 64 | 64 | 64 |
Head waiter | 127 | 127 | 127 | 127 |
Waiter | 97 | 97 | 97 | 97 |
Waitress | 64 | 64 | 64 | 64 |
Chef | 97 | 97 | 97 | 97 |
Manager | 191 | 191 | 191 | 191 |
Assistant Manager | 127 | 127 | 127 | 127 |
Trainee Manager | 78 | 78 | 78 | 78 |
Kitchen Porter | 21 | 21 | 21 | 21 |
Journalists | | | | |
Journalists, including those in public relations area of journalism | 381 | 381 | 381 | 381 |
Journalists who receive expense allowances from their employers | 153 | 153 | 153 | 153 |
Local Authorities | | | | |
Executive Chemists | 115 | 115 | 115 | 115 |
Parks Superintendents | 40 | 40 | 40 | 40 |
Town Planners | 115 | 115 | 115 | 115 |
Mining Industry | | | | |
(a) miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | | 1018 | 1018 | 1155 |
(surface workers) | | 508 | 508 | 576 |
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 | 52 | 52 |
(b) who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 |
Fitters and mechanics | | | | |
(a) who bear the full cost of own tools and overalls | 85 | 85 | 85 | 85 |
(b) who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 |
Panel Beaters (See Panel Beaters/Sheet Metal Workers) | | | | |
Nurses: | | | | |
(a) where obliged to supply and launder their own uniforms | 572 | 572 | 572 | 733 |
(b) where obliged to supply their own uniforms but laundered free | 496 | 496 | 496 | 638 |
(c) where obliged to launder the uniforms supplied | 280 | 280 | 280 | 353 |
(d) where uniforms are supplied and laundered by hospital | 205 | 205 | 205 | 258 |
Nurses: Short Term Contracts thriough an Agency. Additional Amount Due | 64 | 64 | 64 | 80 |
Nursing Assistants (including attendants, orderlies and nurses’ aids) | | | | |
(a) where obliged to supply and launder their own uniforms | 485 | 485 | 485 | 526 |
(b) where obliged to supply their own uniforms but laundered free | 405 | 405 | 405 | 440 |
(c) where obliged to launder the uniforms supplied | 215 | 215 | 215 | 234 |
(d) where uniforms are supplied and laundered by hospital | 85 | 85 | 85 | 93 |
Occupational Therapists | | | | |
(a) where obliged to supply and launder their own uniforms | 217 | 217 | 217 | 217 |
(b) where obliged to supply their own uniforms but laundered free | 153 | 153 | 153 | 153 |
(c) where uniforms are supplied and laundered by hospital | 52 | 52 | 52 | 52 |
Panel Beaters / Sheet metal Workers | | | | |
(a) Who bear full cost of own tools and overalls | 78 | 78 | 78 | 78 |
(b) Who do not bear full cost of own tools and overalls | 40 | 40 | 40 | 40 |
Pharmacists | 160 | 160 | 160 | 160 |
Assistant Pharmacists | 97 | 97 | 97 | 97 |
Physiotherapists | | | | |
(a) where obliged to supply and launder their own uniforms | 381 | 381 | 381 | 381 |
(b) where obliged to supply their own uniforms but laundered free | 318 | 318 | 318 | 318 |
(c) where uniforms are supplied and laundered by hospital | 64 | 64 | 64 | 64 |
Pilots (Aer Lingus Group Pilots) | 191 | 191 | 191 | 275 |
Plumbing trades | | | | |
Plumber (non-welder) | 177 | 177 | 177 | 177 |
Plumber-welder | 205 | 205 | 205 | 205 |
Pipe fitter-welder | 205 | 205 | 205 | 205 |
Printing Bookbinding and allied trades | | | | |
Bookbinders (Hand) | 109 | 109 | 109 | 109 |
Bookbinders (Others) | 97 | 97 | 97 | 97 |
Compositors, linotype and monotype operators | 121 | 121 | 121 | 121 |
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers | 114 | 114 | 114 | 114 |
Monotype caster attendants, stereotypes and machine minders | 135 | 135 | 135 | 135 |
Readers and revisers | 100 | 100 | 100 | 100 |
Rotary machine minders and assistants | 150 | 150 | 150 | 150 |
Others (e.g. cutters, dispatchers, rulers, warehousemen) | 90 | 90 | 90 | 90 |
Professional Valuers in the Valuation Office | 555 | 555 | 615 | 615 |
Radiographers | | | | |
(a) where obliged to supply and launder their own white uniforms | 242 | 242 | 242 | 242 |
(b) where obliged to supply their own white uniforms but laundered free | 143 | 143 | 143 | 143 |
(c) where white uniforms are supplied and laundered by hospital | 73 | 73 | 73 | 73 |
Respiratory & Pulmonary Function Technicians | 191 | 191 | 191 | 191 |
Shipping | | | | |
British Merchant Navy | | | | |
Foreign-going trade: | | | | |
(a) First class passenger and cargo liners. | | | | |
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
(b) Cargo-vessels, tankers, ferries | | | | |
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
British home or coasting trade: | | | | |
Master | 318 | 318 | 318 | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 | 318 | 318 | 318 |
Chief steward | 318 | 318 | 318 | 318 |
Assistant steward | 244 | 244 | 244 | 244 |
Carpenter | 194 | 194 | 194 | 194 |
Other ranks | 148 | 148 | 148 | 148 |
Mercantile marine officers and crews of Irish ships | | | | |
Foreign-going trade: cargo vessels | | | | |
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks, including boys | 37 | 37 | 37 | 37 |
Home trade: | | | | |
(a) Cross channel and continental | | | | |
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers, including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks including boys | 37 | 37 | 37 | 37 |
(b) Coasting vessels | | | | |
Master | 98 | 98 | 98 | 98 |
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 |
Other officers, including pursers | 73 | 73 | 73 | 73 |
Chief steward | 73 | 73 | 73 | 73 |
Assistant steward | 55 | 55 | 55 | 55 |
Carpenter (to include tools) | 55 | 55 | 55 | 55 |
Other ranks, including boys | 37 | 37 | 37 | 37 |
Shop Assistants | | | | |
(including supermarket staff, general shop workers, drapery and footwear assistants) | 97 | 115 | 115 | 121 |
Surveyors employed by: | | | | |
Local Authorities | 127 | 127 | 127 | 127 |
Civil Service | 127 | 127 | 127 | 127 |
Coillte | 127 | 127 | 127 | 127 |
Teachers | | | | |
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers] | | | | |
School principals | 471 | 558 | 558 | 558 |
Other teachers | 402 | 475 | 475 | 475 |
Part-time teacher (on full hours) | 402 | 475 | 475 | 475 |
Kindergarten and/or sewing to include arts and crafts — (additional allowance) | | | | |
Arts & Crafts (additional allowance) | | | | |
Part-time (not on full hours) | 217 | 256 | 256 | 256 |
Guidance Counsellors | | | | |
(a) employed full-time in second level schools | 402 | 475 | 475 | 475 |
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | 97 | 115 | 115 | 115 |
Third level academic staff | | | | |
Professor, Heads of Schools/Departments | 471 | 558 | 558 | 558 |
Senior lecturer | 402 | 475 | 475 | 475 |
College lecturer | 402 | 475 | 475 | 475 |
Assistant lecturer | 402 | 475 | 475 | 475 |
Part-time lecturer (on full hours) | 402 | 475 | 475 | 475 |
Part-time lecturer (not on full hours) | 217 | 256 | 256 | 256 |
Physical education teachers | | | | |
(a) fully engaged in teaching P.E. | 402 | 475 | 475 | 475 |
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) | 97 | 115 | 115 | 115 |
*Expenses deductions to be apportioned on a time basis amount | | | | |
Veterinary Surgeons | 337 | 337 | 337 | 337 |