Thomas McGibney & Company

Chartered Accountants

Registered to carry on audit work and authorised to carry on investment business by the Institute of Chartered Accountants in Ireland (ICAI). Chartered Accountants Ireland is the operating name of ICAI.

AAAArchive Topic - For Reference Only

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
(a) where obliged to supply and launder their own uniforms	217	217	126	170
(b) where obliged to supply their own uniforms but laundered free	153	153	89	120
(c) where uniforms are supplied and laundered by hospital	52	52	30	40

To Part 2 of the List

Source: (Revenue Commissioners)

Archive Topics Up
Tax Saving Tips
SSIA Maturity
Benefit In Kind
Rural Renewal Scheme
Expenses for Employees
Budget 2007Up
Tax Saving Tips
SSIA Maturity
Benefit In Kind
Rural Renewal Scheme
Expenses for Employees
Budget 2007

Thomas McGibney & Company

Chartered Accountants

Phone +353 (0)49 8549966

email tax@mcgibney.com