Dáil Éireann Debate, Wednesday - 22 March 2017
115. Deputy Gerry Adams asked the Minister for Finance if special needs assistants qualify for flat rate expenses as per other educational staff; if not, the reason for this; and if he will include special needs assistants in the flat rate expenses scheme. [14310/17]
Amharc ar fhreagraThe legislation governing the deductibility of expenses incurred in employment is contained in section 114 of the Taxes Consolidation Act 1997. The provision dictates 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 broadly identical expenses which are not reimbursed by their employer, a standard flat rate expenses allowance may be agreed between Revenue and representatives of groups or classes of employees. The agreed deduction is then applied to all employees of the class or group in question. Such an agreement was reached with representatives of teachers in respect of certain expenses incurred by them in the course of their employment.
I am informed by the Revenue Commissioners that Revenue has not to date been contacted by a representative body acting on behalf of Special Needs Assistants to advance a case for a Flat Rate Expense amount, but if such a group wishes to do so they should contact Revenue's Personal Taxes Policy & Legislation Division, New Stamping Building, Dublin Castle, Dublin 2.
It should be noted that any employee who is obliged to defray expenses incurred wholly, necessarily and exclusively in the course of their employment may make a claim to Revenue to deduct such expenses from their taxable emoluments irrespective of the existence or otherwise of a Flat Rate Expenses agreement.
