Dáil Éireann Debate, Tuesday - 19 January 2010
274 Deputy Leo Varadkar asked the Minister for Finance if a general practitioner registrar working in the community and participating in a recognised training programme is eligible to claim work related expenses against income tax under schedule E under the category as non consultant hospital doctors; and if he will make a statement on the matter. [1347/10]
View answerSchedule E flat rate expenses of non consultant hospital doctors are only available to non consultant hospital doctors employed in that capacity and paying tax under Schedule E (and within the scope of PAYE), in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the individual's employment. It is not possible to provide a more detailed answer based on the information supplied.
However, if the Deputy's question is in respect of any individual that has a doubt as to the tax deductibility of expenses actually incurred by him or her (and not reimbursed by his or her employer or another party), he or she may make a submission outlining the particular expenses to his or her local Revenue office which will examine the matter.
