Thomas McGibney & Company

 Chartered Accountants & Registered Auditors

 Main Street, Virginia, Co. Cavan.   Phone 049 8549966  


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Registered to carry on audit work and authorised to carry on investment business by the Institute of Chartered Accountants in Ireland

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Expenses in Employment Allowances for Employees

Part 2         Back to Part 1

All allowances are granted at the Marginal Rate of tax (44% or 22% for 2000/01 and 42% or 20% for 2001 & 2002)

No responsibility is accepted for errors or omissions in the following chart.

All rates for 2003 & 2002 are in Euro. 

Rates for previous years are in Irish Pounds.

Category of Employment 2003 2002 2001 2000/01
Panel Beaters / Sheet metal Workers        
(a)     Who bear full cost of own tools and overalls 78 78 45 60
(b)     Who do not bear full cost of own tools and overalls 40 40 23 30
Pharmacists 160 160 93 125
Assistant Pharmacists 97 97 56 75
Physiotherapists        
(a) where obliged to supply and launder their own uniforms 381 381 222 300
(b) where obliged to supply their own uniforms but laundered free 318 318 185 250
(c) where uniforms are supplied and laundered by hospital 64 64 37 50
Pilots (Airline Pilots Association) 191 191 111 150
Plumbing trades        
Plumber (non-welder) 177 177 103 138
Plumber-welder 205 205 119 160
Pipe fitter-welder 205 205 119 160
Printing Bookbinding and allied trades        
Bookbinders (Hand) 109 109 63 85
Bookbinders (Others) 97 97 56 75
Compositors, linotype and monotype operators 121 121 63 85
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers 114 114 60 80
Monotype caster attendants, stereotypes and machine minders 135 135 71 95
Readers and revisers 100 100 52 70
Rotary machine minders and assistants 150 150 78 105
Others (e.g. cutters, dispatchers, rulers, warehousemen) 90 90 52 70
Radiographers        
(a) where obliged to supply and launder their own white uniforms 242 242 141 190
(b) where obliged to supply their own white uniforms but laundered free 143 143 83 112
(c) where white uniforms are supplied and laundered by hospital 73 73 42 56
Respiratory & Pulmonary Function Technicians 191 191 111 150
Shipping        
British Merchant Navy        
Master, Chief Officer, Chief Engineer, Chief-Steward and other Officers including Pursers 318 318 185 249
Assistant Steward 244 244 142 191
Carpenter 194 194 113 152
Other Ranks 148 148 86 115
Mercantile Marine Officers and Crews of Irish Ships        
Master 98 98 57 76
Chief Officer, Chief Engineer, Radio Officer 90 90 52 69
Other Officers, including Pursers 73 73 42 56
Chief Steward 73 73 42 56
Assistant Steward 55 55 32 42
Carpenter (to include tools) 55 55 32 42
Other Ranks, including boys 37 37 21 28
Shop Assistants        
(including supermarket staff, general shop workers, drapery and footwear assistants) 97 97 56 75
Surveyors employed by:        
Local Authorities 127 127 74 100
Civil Service 127 127 74 100
Coillte 127 127 74 100
Teachers        
[excluding guidance counsellors, third-level academic staff and physical education teachers]        
School principals 471 471 274 370
Other teachers 402 402 234 315
Part-time teacher (on full hours) 402 402 234 315
Part-time (not on full hours) 217 217 126 170
Guidance Counsellors        
(a) employed full-time in second level schools 402 402 234 315
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) 97 97 56 75
Third level academic staff        
Professor, Heads of Schools/Departments 471 471 274 370
Senior lecturer 402 402 234 315
College lecturer 402 402 234 315
Assistant lecturer 402 402 234 315
Part-time lecturer (on full hours) 402 402 234 315
Part-time lecturer (not on full hours) 217 217 126 170
Physical education teachers        
(a) fully engaged in teaching P.E. 402 402 234 315
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 97 97 56 75
Veterinary Surgeons 337 337 196 250

 

Source: (Revenue Commissioners)

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Tax Saving Tips
Starting a New Business
Tax Reliefs
Self Assessment Tax
Sub Contractors Tax Guide
Rental Income & Tax
Benefit In Kind
Expenses for Employees
Rural Renewal Scheme
Budget 2003
Budget 2002
Disclaimer

Please note that this guide is for information purposes only and no responsibility can be accepted for any errors or omissions. 
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Thomas McGibney & Company

Chartered Accountants  & Registered Auditors

Phone / Fax

049 8549966