A standard flat rate expenses allowance (deduction) against tax is set by Revenue for various classes of employees.These are expenses that are incurred in the performance of the duties of the employment and are directly related to the ‘nature of the employee’s employment’. In the case of nursing homes and home care providers, various levels of allowances are available to nurses and nursing assistants. The level of allowance is dependent on whether or not uniforms are supplied and laundered by the employer or employee. Further information is available at http://www.revenue.ie/en/tax/it/employee-expenses.html
Employees need to apply directly to Revenue to ensure that they are receiving this allowance and that this is reflected in their tax credits.
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