Flat Rate Expenses are employment expenses claimable depending on the profession you are in. As we have noted previously, the following professions have recently been added to enable them to qualify for flat rate expenses;

  • Dieticians/Dietitians
  • Dispensing Opticians
  • Medical Scientists
  • Optometrists
  • Phlebotomists
  • Social Workers
  • Speech & Language Therapists

The €100 CORU annual registration fees have been incorporated into the flat rate expense deductions for the above professionals. It is worth highlighting though that this registration fee is not included for the following professions;

  • Occupational Therapists
  • Physiotherapists
  • Radiographers/Radiation Therapists

Therefore, in addition to the flat rate expense, these three professions are entitled to make a claim under Section 114 for the €100 annual registration fee. The flat rate expenses list for the various professions and details on how to claim a flat rate expense deduction are available on the Revenue website.

In the case of self-employed professionals, this registration fee can be deducted against profits.


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