Flat Rate Expense (FRE) allowances

How to claim an FRE allowance

Requirement to make a claim

You need to make a claim for each relevant tax year to benefit from the appropriate FRE allowance.

You can claim either in year through myAccount, or after the end of the tax year when submitting your Income Tax Return. When you claim in year, you get the benefit of the FRE applied to your tax credits in real-time.

To claim an FRE allowance in the current year

1. Sign in to myAccount.
2. Select 'Manage Your Tax for the current year' in 'PAYE Services'.
3. Click 'Claim tax credits'.
4. Select 'Your job' and click 'Flat Rate Expenses'.
5. Complete and submit the form.

Details of how to claim an increased FRE for 2023 and 2024 are found in paragraph 7.2.3 of Tax and Duty Manual Part 05-02-20.

To claim an FRE allowance for the previous 4 years

1. Sign in to myAccount.
2. Click on 'Review Your Tax for the previous 4 years' link in 'PAYE Services'.
3. Request a Statement of Liability for the relevant tax year.
4. Click on 'Complete Income Tax Return'.
5. In the 'Tax Credits & Reliefs' page, select 'Your Job-flat rate expenses' and add the credit.
6. Complete and sign your Income Tax Return.

Flat rate expenses allowances can also be claimed on Income Tax Return (Form 11) through the Revenue Online Service (ROS).

The four year rule for claiming refunds applies to flat rate expense allowance claims.

Next: Claiming employment expenses (other than FRE allowances)