Flat Rate Expense Allowances
The Teachers’ Flat Rate Expense allowance regime is operated by Revenue. From 2025 onwards, the way teachers’ flat rate expenses (FRE) will be administered changes.
The basis of the allowance is 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 has informed the ASTI that employees who qualify for a Flat Rate Expense allowance may continue to benefit from that allowance in 2025.
What do Teachers need to do?
Employees who are entitled to an FRE allowance will be required to submit a claim each year in order to benefit from an FRE allowance. The quickest and easiest way to claim an FRE allowance is to use Revenue’s online service, myAccount:
- Using the PAYE Services tab in myAccount, PAYE taxpayers can claim the FRE allowance in the current tax year. When an FRE allowance is claimed in year, the relevant allowance is included on an amended Tax Credit Certificate (“TCC”) and the benefit of the allowance is made through payroll.
- Alternatively, PAYE taxpayers can claim the FRE allowance for previous tax years by completing an annual Income Tax Return in myAccount.
Detailed guidance on how to make a claim, both in year and out of year are available on the Revenue website.
Rate of FRE allowances
Details of the FRE rates for years up to and including 2025 are available on the Revenue website here.
Further guidance on the FRE regime is available at the following links:
