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

The following Expenses in Employment Allowances may be claimed by Employees in certain employment categories.

They are not available to the self-employed.

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

We will publish the 2002 figures on this site shortly.

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.

Part 1      To Part 2 of the List

Category of Employment 2003 2002 2001 2000/01
  Euro € Euro € IR£ IR£
Agricultural Advisers (employed by Teagasc) 548 548 319 430
Archaeologists: (Civil Service) 127 127 74 100
Architects employed by        
(a) Civil Service 127 127 74 100
(b) Local Authorities 127 127 74 100
Airline Cabin Crews 64 64 37 50
Bar trade: Employees 93 93 54 72
Building Industry        
Bricklayer 175 153 89 120
Fitter, mechanic, plasterer 103 103 60 80
Electrician 153 153 89 120
Mason, roofer, slater, tiler, floor layer, stone cutter 120 103 60 80
Driver, scaffolder, sheeter, steel erector 52 52 30 40
Professionals: engineers, surveyors, etc. 33 33 19 25
General operatives (labourers etc. incl. Public Sector) 97 97 56 75
Bus, rail and road operatives in Bus Atha Cliath, Bus Eireann and Iarnod Eireann 160 160 93 125
Cardiac Technicians        
Female 212 212 123 166
Male 107 107 62 83
Carpentry and joinery trades        
Cabinet makers, Carpenters, Joiners 220 191 111 150
Painters, Polishers, Upholsterers, Wood Cutting Machinists 140 122 71 95
Civil Service        
Architectural Technologists & Assistants 138 138 80 108
Clerks of Works (incl. Senior and District Inspectors) 119 119 69 92
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors 138 138 80 108
Clergymen (Church of Ireland) 127 127 74 100
Consultants (hospital) 534 534 311 420
Cosmetologists - obliged to supply and launder their own white uniforms 160 160 93 125
Dentists in employment 376 376 219 295
Dockers 73 73 42 56
Doctors (hospital, not including consultants) Note: Deduction includes subscription to the Irish Medical Council. 534 534 311 420
Draughtsmen (Local Authority) 133 133 77 104
Engineers employed by:        
(a) Civil Service 138 138 80 108
(b) Local Authorities 127 127 74 100
(c) Bord Telecom, Coillte, OPW 138 138 80 108
Engineering and Electrical Industry        
Skilled workers who bear the full cost of own tools and overalls 280 280 148 200
Semi-skilled workers who bear the full cost of own tools and overalls 215 215 114 154
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls 185 185 97 131
Firemen: Full-time 138 138 80 107
Firemen: Part-time 318 318 185 250
Fishermen in Employment 318 318 185 250
Foresters employed by Coillte 127 127 74 100
Grooms (Racehorse Training) 294 294 171 230
Home Helps (Employed by Health Boards) 204 204 118  
Hospitals: Domestic Staff: To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters        
(a) who are responsible for providing and laundering their own uniforms 275 275 160 215
(b) who are obliged to launder the uniforms supplied 141 141 82 110
(c) whose uniforms are supplied and laundered free 71 71 41 55
Hotel Industry        
Head hall porter 90 90 52 70
Hall porter 64 64 37 50
Head waiter 127 127 74 100
Waiter 97 97 56 75
Waitress 64 64 37 50
Chef 97 97 56 75
Manager 191 191 111 150
Assistant Manager 127 127 74 100
Trainee Manager 78 78 45 60
Kitchen Porter 21 21 12 15
Journalists        
Journalists, including those in public relations area of Journalism 381 381 222 300
Journalists who receive expense allowances from their employers 153 153 89 120
Local Authorities        
Executive Chemists 115 115 67 90
Parks Superintendents 40 40 23 30
Town Planners 115 115 67 90
Motor repair and motor assembly trades        
Assembly workers, greasers, storemen and general workers        
(a) who bear the full cost of own tools and overalls 52 52 30 40
(b) who do not bear the full cost of own tools and overalls 42 42 24 32
Fitters and mechanics        
(a) who bear the full cost of own tools and overalls 85 85 49 65
(b)who do not bear the full cost of own tools and overalls 42 42 24 32
Panel Beaters (See Panel Beaters/Sheet Metal Workers)        
Nurses:        
(a) where obliged to supply and launder their own uniforms 572 572 333 450
(b)where obliged to supply their own uniforms but laundered free 496 496 289 390
(c) where obliged to launder the uniforms supplied 280 280 163 220
(d)where uniforms are supplied and laundered by hospital 205 205 119 160
Nurses: Short Term Contracts through an Agency. Additional amount due 64 64 37 50
Nursing Assistants (including attendants, orderlies and nurses’ aides)        
(a) where obliged to supply and launder their own uniforms 412 412 240 323
(b)where obliged to supply their own uniforms but laundered free 344 344 200 270
(c) where obliged to launder the uniforms supplied 179 179 104 140
(d) where uniforms are supplied and laundered by hospital 69 69 40 54
Occupational Therapists