Revenue eBrief No. 002/20

02 January 2020

Uniform and Clothing Allowances paid to Fire Officers

The following Tax and Duty Manuals are being archived as their contents are no longer relevant:

  •  Part 05-02-11      Clothing Allowances paid to part-time Fire Officers
  •  Part 05-02-12      Uniform Allowances paid to full-time Fire Officers 

Under the Safety, Health and Welfare at Work Act 2005, employers are obliged to provide protective clothing and equipment to their employees.