Dáil Éireann Debate, Tuesday - 3 November 2015
324. Deputy Clare Daly asked the Minister for Finance the criteria under which a teacher is entitled to claim flat rate expenses; and if this payment is open to, teachers in English language schools and teachers who teach adults. [38035/15]
View answerLegislation governing the deductibility of expenses incurred in employment is contained in section 114 of the Taxes Consolidation Act 1997. It provides that, for an expense to qualify as a deduction against income from an office or employment, the expense must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment.
For ease of administration, where a large number of employees incur such expenses which are not reimbursed by their employer, the Revenue Commissioners provide a facility whereby a flat rate expense allowance may be claimed. This regime has been developed over many years following negotiations between Revenue and representative bodies of individual sectors/groups of employees e.g. trade unions, employee associations, etc.
The agreed deduction may then be applied to all employees of the class or group in question. This ensures each individual is granted the same amount and ensures uniformity of approach in Revenue offices around the country. In addition, it reduces the need for individual claims to be submitted annually to Revenue. This is not to say that an individual cannot make a claim over and above the agreed amount in respect of the actual amount deductible where this amount exceeds the flat rate.
Following submissions from the INTO, ASTI and TUI on behalf of teachers in primary, post-primary and third level education, Revenue agreed flat rate expenses which are published on their website at http://www.revenue.ie/en/tax/it/leaflets/flat-rate-expenses.xls.
These amounts are in respect of expenditure incurred which is not recouped from the school or the Department of Education and Skills.
While the teachers referred to by the Deputy have not sought a flat rate expense allowance, and therefore there is no such allowance in place, it is open to any representative body to make a submission to Revenue on their behalf to seek to agree such an allowance.
