Revenue eBrief No. 062/25
13 March 2025
Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs)
Tax and Duty Manual Part 05-02-06 - Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs) – has been updated as follows:
- Paragraph 1 has been updated to include a link to TDM Part 05-02-20 - General Rule as to Deduction of Expenses in Employment. TDM Part 05-02-20 provides guidance on the principles for determining the tax deductibility of general expenses not specifically covered by this manual in respect of money expended in the performance of the duties of employment.
- Paragraph 2 has been updated to include a link to TDM Part 05-02-20. Paragraph 7 of the manual provides guidance pertaining to flat rate expense allowances, including how to claim such an allowance.
- Appendix 1, which lists publicly funded hospitals in Ireland, has been updated.