Flat Rate Expenses Scam for public service mainly

[ANDYMC10]

This is taken from the revenue.ie website. In sumamry these tax credits can be claimed by all of these class of employees. I have just included the 2009 credits that can be claimed. You will see that the majority of the allowances are for public sector workers, teachers nurses, doctors etc. as negociated by the public sector unions. This is unbelieveable again and another kick in the teeth for the private sector worker and the majority of these should be done away with in the budget.



Flat Rate (employment) expenses
These are expenses that are incurred in the performance of the duties of the employment and are directly related to the 'nature of the employee's employment'. A standard flat rate expenses allowance (deduction) is set for various classes of employee. For example, airline cabin crews are granted flat rate expenses of €64 per annum. See Flat Rate Expenses list (MS Excel, 46KB) The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually the employees are represented by trade union officials). The agreed deduction is then applied to all employees of the class or group in question. Below is the 2009 flat rate expense that each category can claim as a tax credit.


Agricultural Advisers (employed by Teagasc) 671
Archaeologists: (Civil Service) *****127
Architects employed by
(a) Civil Service *****127
(b) Local Authorities *****127
Airline Cabin Crews *****64
Bar trade: Employees *****93
Building Industry
Bricklayer *****175
Fitter mechanic, plasterer *****103
Electrician *****153
Mason, roofer slater, tiler, floor layer, stone cutter *****120
Driver, scaffolder, sheeter, steel erector *****52
Professionals: engineers, surveyors, etc. *****33
General operatives (labourers etc. incl. Public Sector) *****97
Bus, rail and road operatives in
Bus Atha Cliath, Bus Eireann and Iarnod Eireann *****160
Cardiac Technicians
Female *****212
Male *****107
Carpentry and joinery trades
Cabinet makers, Carpenters, Joiners *****220
Painters, Polishers, Upholsterers, Wood Cutting Machinists *****140
Civil Service
Architectural Technologists & Assistants *****166
Clerks of Works (incl. Senior and District Inspectors) *****142
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors *****166
Park Rangers and constables employed by the Office of Public Works 77
Clergymen (Church of Ireland) *****127
Consultants (hospital) 695
Note: Deduction includes subscription to the Irish Medical Council

Cosmetologists
Obliged to supply and launder their own white uniforms *****160
Dentists in employment *****376
Dockers ***** 73
Doctors (hospital, including consultants) *****695
Note: Deduction includes subscription to the Irish Medical Council.
Draughtsmen (Local Authority) *****133
Driving Expenses 125
Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority
Engineers employed by:
(a) Civil Service 166
(b) Local Authorities *****127
(c) Bord Telecom, Coillte, OPW *****166
Engineering Industry [and Electrical Industry from 1997/98]
Skilled workers who bear the full cost of own tools and overalls 331
Semi-skilled workers who bear the full cost of own tools and overalls 254
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls 219
Firefighters Full-time *****272
Firefighters Part-time 407
Fishermen in Employment 318
Foresters employed by Coillte 166
Freelance actors chargeable to PAYE 750

Grooms (Racehorse Training) 294
Home Helps (Employed directly or indirectly by Health Boards) 256
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. 353
(b) who are obliged to launder the uniforms supplied 185
(c) whose uniforms are supplied and laundered free 93
Hotel industry
Head hall porter *****90
Hall porter *****64
Head waiter *****127
Waiter *****97
Waitress *****64
Chef *****97
Manager *****191
Assistant Manager *****127
Trainee Manager *****78
Kitchen Porter *****21
Journalists
Journalists, including those in public relations area of journalism *****381
Journalists who receive expense allowances from their employers *****153
Local Authorities
Executive Chemists *****115
Parks Superintendents *****40
Town Planners *****115
Mining Industry
(a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners 1312
(surface workers) 655
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
(b) who do not bear the full cost of own tools and overalls *****42
Fitters and mechanics
(a) who bear the full cost of own tools and overalls 85
(b) who do not bear the full cost of own tools and overalls *****42
Panel Beaters (See Panel Beaters/Sheet Metal Workers
Nurses:
(a) where obliged to supply and launder their own uniforms 733
(b) where obliged to supply their own uniforms but laundered free *****638
(c) where obliged to launder the uniforms supplied 353
(d) where uniforms are supplied and laundered by hospital *****258
Nurses: Short Term Contracts through an Agency. Additional Amount Due 80*****
Nursing Assistants(including attendants, orderlies and nurses’ aids)
(a) where obliged to supply and launder their own uniforms *****526
(b) where obliged to supply their own uniforms but laundered free *****440
(c) where obliged to launder the uniforms supplied *****234
(d) where uniforms are supplied and laundered by hospital *****93
Occupational Therapists
(a) where obliged to supply and launder their own uniforms *****217
(b) where obliged to supply their own uniforms but laundered free *****153
(c) where uniforms are supplied and laundered by hospital *****52
Panel Beaters / Sheet metal Workers
(a) Who bear full cost of own tools and overalls *****78
(b) Who do not bear full cost of own tools and overalls *****40
Pharmacists 450
Pharmaceutical Assistants (formerly known as Assistant Pharmacists) 250
NOTE These amounts represent the Annual Retention Fee payable to the PSI
Physiotherapists
(a) where obliged to supply and launder their own uniforms *****381
(b) where obliged to supply their own uniforms but laundered free *****318
(c) where uniforms are supplied and laundered by hospital *****64
Pilots (Aer Lingus Group Pilots) *****275
Plumbing trades
Plumber (non-welder) *****177
Plumber-welder *****205
Pipe fitter-welder *****205
Printing Bookbinding and allied trades
Bookbinders (Hand) *****109
Bookbinders (Others) *****97
Compositors, linotype and monotype operators *****121
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers *****114
Monotype caster attendants, stereotypes and machine minders *****135
Readers and revisers *****100
Rotary machine minders and assistants *****150
Others (e.g. cutters, dispatchers, rulers, warehousemen) *****90
Professional Valuers in the Valuation Office 690
Radiographers
(a) where obliged to supply and launder their own white uniforms *****242
(b) where obliged to supply their own white uniforms but laundered free *****143
(c) where white uniforms are supplied and laundered by hospital *****73
Respiratory & Pulmonary Function Technicians *****191
RTE National Symphony Orchestra 2,476
RTE Concert Orchestra 2,476
Shipping
British Merchant Navy
Foreign-going trade:
(a) First class passenger and cargo liners.
Master *****318
Chief officer, chief engineer, other officers, including pursers *****318
Chief steward *****318
Assistant steward *****244
Carpenter *****194
Other ranks *****148
(b) Cargo-vessels, tankers, ferries
Master *****318
Chief officer, chief engineer, other officers, including pursers *****318
Chief steward *****318
Assistant steward *****244
Carpenter *****194
Other ranks *****148
British home or coasting trade:
Master *****318
Chief officer, chief engineer, other officers, including pursers *****318
Chief steward *****318
Assistant steward *****244
Carpenter *****194
Other ranks *****148
Mercantile marine officers and crews of Irish ships
Foreign-going trade: cargo vessels
Master *****98
Chief officer, chief engineer, radio officer *****90
Other officers including pursers *****73
Chief steward *****73
Assistant steward *****55
Carpenter (to include tools) *****55
Other ranks, including boys *****37
Home trade:
(a) Cross channel and continental
Master *****98
Chief officer, chief engineer, radio officer *****90
Other officers, including pursers *****73
Chief steward *****73
Assistant steward *****55
Carpenter (to include tools) *****55
Other ranks including boys *****37
(b) Coasting vessels
Master *****98
Chief officer, chief engineer, radio officer *****90
Other officers,
including pursers *****73
Chief steward *****73
Assistant steward *****55
Carpenter (to include tools) *****55
Other ranks, including boys *****37

Shop Assistants
(including supermarket staff, general shop workers, drapery and footwear assistants) *****121
Surveyors employed by:
Local Authorities *****127
Civil Service 127
Coillte *****127
Teachers
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]
School principals 608
Other teachers 518
Part-time teacher (on full hours) 518
Part-time (not on full hours) 279
Guidance Counsellors
(a) employed full-time in second level schools 518
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) 126
Third level academic staff
Professor, Heads of Schools/Departments 608
Senior lecturer 518
College lecturer 518
Assistant lecturer 518
Part-time lecturer (on full hours) 518
Part-time lecturer (not on full hours) 279
Physical education teachers
(a) fully engaged in teaching P.E. 518
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 126
Veterinary Surgeons *****337

[Chrisco]

If you read the list closely I think you'll find that this list probably covers most of the population.

[birthday]

It seems the more you earn the higher allowance you get. Well done trade unions!!
Third level academics who are already overpaid by international standards do surprisingly well €500 plus.
This is nothing short of a further subsidy to the more highly paid public service workers.
Poor old kitchen porters get €21
Did the McCarthy group cost this? Did they recommend any changes?
I would either abolish it altogether or give two rates €50 or €100.

[birthday]

If you read the list closely I think you'll find that this lost probably covers most of the population.

I dont know how you would conclude this!

[Chrisco]

Electricians, plasterers, drivers, masons, welders, carpenters, barstaff, waiters, teachers, guards, nurses, plumbers, civil servants, painters, shop assistants...

[birthday]

Office workers?
factory workers?

[islands]

Office workers?
factory workers?

Mostly get the general operative rate, as far as I know, unless they are working on the factory floor, in which case they either have a skill, or are "All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls"

Hotel workers and the bar trade are separate

[sauntersplash]

This is taken from the revenue.ie website. In sumamry these tax credits can be claimed by all of these class of employees. I have just included the 2009 credits that can be claimed. You will see that the majority of the allowances are for public sector workers, teachers nurses, doctors etc. as negociated by the public sector unions. This is unbelieveable again and another kick in the teeth for the private sector worker and the majority of these should be done away with in the budget.



Flat Rate (employment) expenses
These are expenses that are incurred in the performance of the duties of the employment and are directly related to the 'nature of the employee's employment'. A standard flat rate expenses allowance (deduction) is set for various classes of employee. For example, airline cabin crews are granted flat rate expenses of €64 per annum. See Flat Rate Expenses list (MS Excel, 46KB) The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually the employees are represented by trade union officials). The agreed deduction is then applied to all employees of the class or group in question. Below is the 2009 flat rate expense that each category can claim as a tax credit.


Agricultural Advisers (employed by Teagasc) 671
Archaeologists: (Civil Service) *****127
Architects employed by
(a) Civil Service *****127
(b) Local Authorities *****127
Airline Cabin Crews *****64
Bar trade: Employees *****93
Building Industry
Bricklayer *****175
Fitter mechanic, plasterer *****103
Electrician *****153
Mason, roofer slater, tiler, floor layer, stone cutter *****120
Driver, scaffolder, sheeter, steel erector *****52
Professionals: engineers, surveyors, etc. *****33
General operatives (labourers etc. incl. Public Sector) *****97
Bus, rail and road operatives in
Bus Atha Cliath, Bus Eireann and Iarnod Eireann *****160
Cardiac Technicians
Female *****212

Part-time lecturer (not on full hours) 279
Physical education teachers
(a) fully engaged in teaching P.E. 518
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) 126
Veterinary Surgeons *****337

Your conclusion is absurd. A brief look down the list you provided yourself disputes what you say.

Your going to have to do some serious number crunchng if you want to be taken seriously in your public sector hate-mongering.

[BallyBoden]

The PAYE tax credit that is Flat Rate Expenses seems to be a concession with no criteria behind it. What excludes myself and all my colleagues (Computer programmers, IT consultants, Receptionists, Account managers, Accountants) I do not know. Ringing up the Revenue to find out didn't help. All the lady on the phone told me was that "this is just the way it is". Asking how do i apply to get me and my fellow workers on this list I was told to write to my local district office. When I again asked for some help in composing this letter I was again given no guidelines. As far as I can see there are none. The closest reading I can see is that the nature of ones employment is the prime factor in deciding who gets what. But even this explanation is problematic if among pilots only those who work for the Aer Lingus Group are entitled.

This tax credit as far as i can see (and I did ask the Revenue to explain it to me) is not universal and I would find it odd if anyone claimed it to be on the whole fair. We all incur personal expense in relation to our work so should we all not be due a tax credit?

I will be writing to my district Revenue office to get a better understanding of why I'm not entitled to Flat Rate Expenses. Anyone who would like me to ask a similar question about their work please let me know by tagging on a new post to this thread started by ANDYMC10.

[hammer]

The civil servants need these tax credits. Especially when they take another 5% cut in gross salary and the possibility that tax rates are to rise. Then a fair % of them have young children and they will lose out on childrens allowances.

The public service NEED the security of employment as they will be hit hard for the next 4 years.