|
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
|