Dáil Éireann Debate, Tuesday - 28 April 2026
415. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance the reason paramedics and EMTs are excluded from receiving flat rate expenses allowance when every other medical professional is included; if there are plans to include paramedics and EMT's in the flat rate expenses list in 2026; and if he will make a statement on the matter. [30181/26]
Amharc ar fhreagra417. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for excluding paramedics and emergency medical technicians employed by the National Ambulance Service from eligibility for the flat-rate expense allowance for uniform laundering (details supplied); and if he will make a statement on the matter. [30226/26]
Amharc ar fhreagra418. Deputy Michael Collins asked the Tánaiste and Minister for Finance whether he will request the Revenue Commissioners to review the current occupational classification applied to paramedics and emergency medical technicians for the purposes of flat-rate expense relief, with a view to extending the uniform laundering allowance to these frontline pre-hospital healthcare professionals; and if he will make a statement on the matter. [30227/26]
Amharc ar fhreagra419. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he has considered the impact of rising electricity and living costs on paramedics and EMTs who are required to launder uniforms after individual shifts due to contamination risks; whether he will consider introducing or extending a modest tax relief to alleviate these unavoidable out-of-pocket expenses; and if he will make a statement on the matter. [30228/26]
Amharc ar fhreagra420. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he accepts that paramedics and emergency medical technicians carry out clinical duties comparable to those of other healthcare professionals who qualify for a flat-rate uniform laundering allowance; whether he will act to ensure parity of treatment across frontline healthcare roles; and if he will make a statement on the matter. [30229/26]
Amharc ar fhreagra438. Deputy Paul Murphy asked the Tánaiste and Minister for Finance the reason paramedics and EMTs are excluded from receiving the same flat rate expense relief available to nurses; and if he will instruct his Department to include them in this scheme. [30823/26]
Amharc ar fhreagraI propose to take Questions Nos. 415, 417, 418, 419, 420 and 438 together.
The flat rate expense (“FRE”) regime is operated by Revenue on an administrative basis, where both a specific commonality of expenditure exists across an employment category and the statutory requirement for the tax deduction as set out in section 114 of the Taxes Consolidation Act (“TCA”) 1997 is satisfied, namely, that the expenses are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment by the employee concerned and that such expenses are not reimbursed by his or her employer.
Revenue have advised that the FRE regime was established to apply a uniformity of approach to tax deductibility for expenses of large groups of employees and to facilitate ease of administration for both Revenue and employees. The expense should apply to all employees in that category and not be discretionary.
The FRE regime developed incrementally over the last 40 to 50 years and was established at a time when the numbers of employees/PAYE taxpayers filing an Income Tax Return was relatively low. This contrasts with the position today, whereby due to significant IT developments in Revenue systems in recent years, as well as the promotion of online channels, Revenue is now providing an easy to use, free, on-line Income Tax Return filing solution for taxpayers. For example, the number of PAYE taxpayers that filed an Income Tax Return for the 2023 tax year was over 1,100,000, when compared to the figure of under 300,000 in 2018.
Revenue have advised that the FRE is generally determined following engagement between Revenue and the relevant representative body. I am advised by Revenue that they have not received any formal application from a representative body on behalf of individuals working as paramedics for the National Ambulance Service or pre-hospital emergency care workers. I am further advised by Revenue that should the representative bodies for these groups wish to engage with Revenue further on the matter, Revenue will be happy to do so and will provide guidance on the supporting information required to enable the request to be considered.
Notwithstanding that an FRE is not available to either paramedics or pre-hospital emergency care workers, as for all employees, they retain their statutory right to claim a deduction under section 114 TCA 1997 in respect of an expense incurred wholly, exclusively and necessarily in the performance of the duties of their employment, to the extent to which the expenses are not reimbursed by the employer.
The quickest and easiest way to claim tax relief for qualifying employment expenses is to complete an online Income Tax Return. This return can be found in the PAYE Services tab in myAccount on the Revenue website.
Further guidance on the general rule of deduction of expenses in employment, including how to make a claim, is available on Revenue’s website at the following link: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-20.pdf
