Dáil Éireann Debate, Thursday - 4 October 2018
76. Deputy Jan O'Sullivan asked the Minister for Finance if the Revenue Commissioners will include toll booth operators in the list of occupations permitted to claim flat-rate employment expenses; and if he will make a statement on the matter. [40371/18]
Amharc ar fhreagraI am advised by Revenue that the legislation governing the deductibility of expenses incurred in employment, as set out in section 114 of the Taxes Consolidation Act 1997 (TCA), 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 particular large group or category of employees incurs broadly identical qualifying expenses (i.e. expenses incurred wholly, exclusively and necessarily in the performance of the individual’s employment duties) and such expenses are not reimbursed by their employer(s), Revenue has over the years provided a facility whereby a flat rate expense (FRE) may apply to a particular cohort of employees. The flat rate expense is generally determined following engagement between Revenue and the representative body of the group or category of employee.
I understand Revenue is willing to engage with representative bodies of any large groups of employees, including toll booth operators, to consider an application for flat rate employment expenses. A formal submission would have to be made to Revenue detailing the common expenses incurred by that group of employees and the expenses would have to meet the legislative test set down in section 114 TCA.
