Flat Rate Expense (FRE) allowances
Flat Rate Expense (FRE) allowances are those that cover certain employment related expenses. Examples may include tools, uniforms and statutory registration fees. These expenses must:
- be incurred by your employee in performing the duties of their employment
- and
- directly relate to the nature of their employment.
FRE allowances are available for a wide range of employment categories. The amount of the deduction is agreed between Revenue and representatives of groups or classes of employees (usually trade union officials). All employees of the class or group in question can then, where appropriate, claim the agreed deduction. For further information, please see Flat Rate Expenses.