Spreadsheet: 436c2dbd-a6db-4106-8f69-940fa003f9c5
Sheet: Sheet1

Flat Rate Expenses | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6
 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008
 | € | € | € | € | € | €
Agricultural Advisers (employed by Teagasc) | 671 | 671 | 671 | 671 | 671 | 671
Archaeologists:  (Civil Service) | 127 | 127 | 127 | 127 | 127 | 127
Architects employed by
(a) Civil Service | 127 | 127 | 127 | 127 | 127 | 127
(b) Local Authorities | 127 | 127 | 127 | 127 | 127 | 127
Airline [NAME] | 64 | 64 | 64 | 64 | 64 | 64
Bar trade:  Employees | 93 | 93 | 93 | 93 | 93 | 93
Building Industry
[NAME] | 175 | 175 | 175 | 175 | 175 | 175
Fitter mechanic, plasterer | 103 | 103 | 103 | 103 | 103 | 103
Electrician | 153 | 153 | 153 | 153 | 153 | 153
Mason, roofer slater, tiler, floor layer, stone cutter | 120 | 120 | 120 | 120 | 120 | 120
Driver, scaffolder, sheeter, steel erector | 52 | 52 | 52 | 52 | 52 | 52
Professionals:  engineers, surveyors, etc. | 33 | 33 | 33 | 33 | 33 | 33
General operatives (labourers etc. incl. Public Sector) | 97 | 97 | 97 | 97 | 97 | 97
Bus, rail and road operatives in
Bus Atha Cliath, Bus Eireann and [NAME] | 160 | 160 | 160 | 160 | 160 | 160
Cardiac Technicians
Female | 212 | 212 | 212 | 212 | 212 | 212
Male | 107 | 107 | 107 | 107 | 107 | 107
Carpentry and joinery trades
Cabinet makers, Carpenters, Joiners | 220 | 220 | 220 | 220 | 220 | 220
Painters, Polishers, Upholsterers, Wood Cutting Machinists | 140 | 140 | 140 | 140 | 140 | 140
Civil Service
Architectural Technologists & Assistants | 166 | 166 | 166 | 166 | 166 | 166
Clerks of Works (incl. Senior  and District Inspectors) | 142 | 142 | 142 | 142 | 142 | 142
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | 166 | 166 | 166 | 166 | 166 | 166
[NAME] and constables employed by the Office of Public Works | 77 | 77 | 77 | 77 | 77 | 77
Clergymen (Church of Ireland) | 127 | 127 | 127 | 127 | 127 | 127
Consultants (hospital) | 695 | 695 | 695 | 695 | 695 | 695
Note:  Deduction includes subscription to the Irish Medical Council
Cosmetologists
Obliged to supply and launder their own white uniforms | 160 | 160 | 160 | 160 | 160 | 160
Dentists in employment | 376 | 376 | 376 | 376 | 376 | 376
Dockers | 73 | 73 | 73 | 73 | 73 | 73
Doctors  (hospital, including consultants) | 695 | 695 | 695 | 695 | 695 | 695
Note:  Deduction includes subscription to the Irish Medical Council.
Draughtsmen (Local Authority) | 133 | 133 | 133 | 133 | 133 | 133
Driving Instructors | 125 | 125 | 125 | 125 | 125
Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority
Engineers employed by:
(a)  Civil Service | 166 | 166 | 166 | 166 | 166 | 166
(b)  Local Authorities | 127 | 127 | 127 | 127 | 127 | 127
(c)  [NAME], [NAME], OPW | 166 | 166 | 166 | 166 | 166 | 166
Engineering Industry [and Electrical Industry from 1997/98]
Skilled workers who bear the full cost of own tools and overalls | 331 | 331 | 331 | 331 | 331 | 318
Semi-skilled workers who bear the full cost of own tools and overalls | 254 | 254 | 254 | 254 | 254 | 244
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls | 219 | 219 | 219 | 219 | 219 | 210
Firefighters       Full-time | 272 | 272 | 272 | 272 | 272 | 272
Firefighters       Part-time | 407 | 407 | 407 | 407 | 407 | 407
Fishermen in Employment | 318 | 318 | 318 | 318 | 318 | 318
Foresters employed by Coillte | 166 | 166 | 166 | 166 | 166 | 166
Freelance actors chargeable to PAYE | 750 | 750 | 750 | 750 | 750 | 750
Grooms (Racehorse Training) | 294 | 294 | 294 | 294 | 294 | 294
Home Helps (Employed directly or indirectly by Health Boards) | 256 | 256 | 256 | 256 | 256 | 256
Hospitals      Domestic Staff:
To include general operatives, porters, drivers, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters
(a)  who are responsible for providing and laundering their own uniforms. | 353 | 353 | 353 | 353 | 353 | 353
(b) who are obliged to launder       the uniforms supplied | 185 | 185 | 185 | 185 | 185 | 185
(c)  whose uniforms are supplied and laundered free | 93 | 93 | 93 | 93 | 93 | 93
Hotel industry
Head hall porter | 90 | 90 | 90 | 90 | 90 | 90
Hall porter | 64 | 64 | 64 | 64 | 64 | 64
Head waiter | 127 | 127 | 127 | 127 | 127 | 127
Waiter | 97 | 97 | 97 | 97 | 97 | 97
Waitress | 64 | 64 | 64 | 64 | 64 | 64
Chef | 97 | 97 | 97 | 97 | 97 | 97
Manager | 191 | 191 | 191 | 191 | 191 | 191
Assistant Manager | 127 | 127 | 127 | 127 | 127 | 127
Trainee Manager | 78 | 78 | 78 | 78 | 78 | 78
Kitchen Porter | 21 | 21 | 21 | 21 | 21 | 21
Journalists
Journalists, including those in public relations area of journalism | 381 | 381 | 381 | 381 | 381 | 381
Journalists who receive expense allowances from their employers | 153 | 153 | 153 | 153 | 153 | 153
Local Authorities
Executive Chemists | 115 | 115 | 115 | 115 | 115 | 115
Parks Superintendents | 40 | 40 | 40 | 40 | 40 | 40
Town Planners | 115 | 115 | 115 | 115 | 115 | 115
Mining Industry
(a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | 1312 | 1312 | 1312 | 1312 | 1312 | 1155
(surface workers) | 655 | 655 | 655 | 655 | 655 | 576
Motor repair and motor assembly trades
Assembly workers, greasers, storemen and general workers
(a)  who bear the full cost of own tools and overalls | 52 | 52 | 52 | 52 | 52 | 52
(b)  who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 | 42 | 42
Fitters and mechanics
(a)  who bear the full cost of  own tools and overalls | 85 | 85 | 85 | 85 | 85 | 85
(b) who do not bear the full cost of own tools and overalls | 42 | 42 | 42 | 42 | 42 | 42
Panel Beaters (See Panel Beaters/Sheet Metal Workers
Nurses:
(a)  where obliged to supply and launder their own uniforms | 733 | 733 | 733 | 733 | 733 | 733
(b)  where obliged to supply their own uniforms but laundered free | 638 | 638 | 638 | 638 | 638 | 638
(c)  where obliged to launder the uniforms supplied | 353 | 353 | 353 | 353 | 353 | 353
(d)  where uniforms are supplied and laundered by hospital | 258 | 258 | 258 | 258 | 258 | 258
Nurses:  Short Term Contracts through an Agency.  Additional Amount Due | 80 | 80 | 80 | 80 | 80 | 80
Nursing Assistants(including attendants, orderlies and nurses’ aides)
(a)  where obliged to supply and launder their own uniforms | 526 | 526 | 526 | 526 | 526 | 526
(b)  where obliged to supply their own uniforms but laundered free | 440 | 440 | 440 | 440 | 440 | 440
(c)  where obliged to launder the uniforms supplied | 234 | 234 | 234 | 234 | 234 | 234
(d)  where uniforms are supplied and laundered by hospital | 93 | 93 | 93 | 93 | 93 | 93
Occupational Therapists
(a)  where obliged to supply and launder their own uniforms | 217 | 217 | 217 | 217 | 217 | 217
(b)  where obliged to supply their own uniforms but laundered free | 153 | 153 | 153 | 153 | 153 | 153
(c)  where uniforms are supplied and laundered by hospital | 52 | 52 | 52 | 52 | 52 | 52
Optometrists/Dispensing Opticians in employment
Optometrists
Registration Fee - once off fee paid initially in year 1 | 250 | 250 | 250 | 270 | 270 | 260
[NAME] in 1st year and each subsequent year | 285 | 285 | 300 | 330 | 330 | 320
Restoration Fee - payable to re-register with the Opticians Board | 270 | 270 | 270 | 270 | 270 | 260
[NAME]
Registration Fee - once off fee paid initially in year 1 | 200 | 200 | 200 | 215 | 215 | 210
[NAME] in 1st year and each subsequent year | 225 | 225 | 235 | 255 | 255 | 250
Restoration Fee - payable to re-register with the Opticians Board | 215 | 215 | 215 | 215 | 215 | 210
Panel Beaters / Sheet metal Workers
(a)  Who bear full cost of own tools and overalls | 78 | 78 | 78 | 78 | 78 | 78
(b)  Who do not bear full cost of own tools and overalls | 40 | 40 | 40 | 40 | 40 | 40
Pharmacists | 400 | 400 | 400 | 400 | 450 | 450
Pharmaceutical Assistants (formerly known as Assistant Pharmacists) | 200 | 200 | 200 | 200 | 250 | 220
NOTE These amounts represent the Annual Retention Fee payable to the PSI
Physiotherapists
(a)  where obliged to supply and launder their own uniforms | 381 | 381 | 381 | 381 | 381 | 381
(b)  where obliged to supply their own uniforms but laundered free | 318 | 318 | 318 | 318 | 318 | 318
(c)  where uniforms are supplied and laundered by hospital | 64 | 64 | 64 | 64 | 64 | 64
Pilots (Airline Pilots Association) | 275 | 275 | 275 | 275 | 275 | 275
Plumbing trades
[NAME] (non-welder) | 177 | 177 | 177 | 177 | 177 | 177
Plumber-welder | 205 | 205 | 205 | 205 | 205 | 205
Pipe fitter-welder | 205 | 205 | 205 | 205 | 205 | 205
[NAME] and allied trades
Bookbinders (Hand) | 109 | 109 | 109 | 109 | 109 | 109
Bookbinders (Others) | 97 | 97 | 97 | 97 | 97 | 97
Compositors, linotype and monotype operators | 121 | 121 | 121 | 121 | 121 | 121
[NAME], photo lithographers, photo engravers and workers in T and E section of newspapers | 114 | 114 | 114 | 114 | 114 | 114
Monotype caster attendants, stereotypes and machine minders | 135 | 135 | 135 | 135 | 135 | 135
Readers and revisers | 100 | 100 | 100 | 100 | 100 | 100
Rotary machine minders and assistants | 150 | 150 | 150 | 150 | 150 | 150
Others (e.g. cutters, dispatchers, rulers, warehousemen) | 90 | 90 | 90 | 90 | 90 | 90
Professional Valuers in the Valuation Office | 680 | 680 | 680 | 690 | 690 | 690
Radiographers
(a)  where obliged to supply and launder their own white uniforms | 242 | 242 | 242 | 242 | 242 | 242
(b)  where obliged to supply their own white uniforms but laundered free | 143 | 143 | 143 | 143 | 143 | 143
(c)  where white uniforms are supplied and laundered by hospital | 73 | 73 | 73 | 73 | 73 | 73
Respiratory & Pulmonary Function Technicians | 191 | 191 | 191 | 191 | 191 | 191
RTE National Symphony Orchestra | 2476 | 2476 | 2476 | 2476 | 2476 | 2476
[NAME] | 2476 | 2476 | 2476 | 2476 | 2476 | 2476
Shipping
British Merchant Navy
Foreign-going trade:
(a)  First class passenger and cargo liners.
Master | 318 | 318 | 318 | 318 | 318 | 318
Chief officer, chief engineer, other  officers, including pursers | 318 | 318 | 318 | 318 | 318 | 318
Chief steward | 318 | 318 | 318 | 318 | 318 | 318
Assistant steward | 244 | 244 | 244 | 244 | 244 | 244
[NAME] | 194 | 194 | 194 | 194 | 194 | 194
Other ranks | 148 | 148 | 148 | 148 | 148 | 148
(b)  Cargo-vessels, tankers, ferries
Master | 318 | 318 | 318 | 318 | 318 | 318
Chief officer, chief      engineer, other officers, including pursers | 318 | 318 | 318 | 318 | 318 | 318
Chief steward | 318 | 318 | 318 | 318 | 318 | 318
Assistant steward | 244 | 244 | 244 | 244 | 244 | 244
[NAME] | 194 | 194 | 194 | 194 | 194 | 194
Other ranks | 148 | 148 | 148 | 148 | 148 | 148
British home or coasting trade:
Master | 318 | 318 | 318 | 318 | 318 | 318
Chief officer, chief      engineer, other officers, including pursers | 318 | 318 | 318 | 318 | 318 | 318
Chief steward | 318 | 318 | 318 | 318 | 318 | 318
Assistant steward | 244 | 244 | 244 | 244 | 244 | 244
[NAME] | 194 | 194 | 194 | 194 | 194 | 194
Other ranks | 148 | 148 | 148 | 148 | 148 | 148
Mercantile marine officers and crews of Irish ships
Foreign-going trade: cargo vessels
Master | 98 | 98 | 98 | 98 | 98 | 98
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 | 90 | 90
Other officers including pursers | 73 | 73 | 73 | 73 | 73 | 73
Chief steward | 73 | 73 | 73 | 73 | 73 | 73
Assistant steward | 55 | 55 | 55 | 55 | 55 | 55
[NAME] (to include tools) | 55 | 55 | 55 | 55 | 55 | 55
Other ranks, including boys | 37 | 37 | 37 | 37 | 37 | 37
Home trade:
(a)  Cross channel and continental
Master | 98 | 98 | 98 | 98 | 98 | 98
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 | 90 | 90
Other officers, including pursers | 73 | 73 | 73 | 73 | 73 | 73
Chief steward | 73 | 73 | 73 | 73 | 73 | 73
Assistant steward | 55 | 55 | 55 | 55 | 55 | 55
[NAME] (to include tools) | 55 | 55 | 55 | 55 | 55 | 55
Other ranks including boys | 37 | 37 | 37 | 37 | 37 | 37
(b)  Coasting vessels
Master | 98 | 98 | 98 | 98 | 98 | 98
Chief officer, chief engineer, radio officer | 90 | 90 | 90 | 90 | 90 | 90
Other officers,
including pursers | 73 | 73 | 73 | 73 | 73 | 73
Chief steward | 73 | 73 | 73 | 73 | 73 | 73
Assistant steward | 55 | 55 | 55 | 55 | 55 | 55
[NAME] (to include tools) | 55 | 55 | 55 | 55 | 55 | 55
Other ranks, including boys | 37 | 37 | 37 | 37 | 37 | 37
Shop Assistants
(including supermarket staff, general shop workers, drapery and footwear assistants) | 121 | 121 | 121 | 121 | 121 | 121
Surveyors  employed by:
Local Authorities | 127 | 127 | 127 | 127 | 127 | 127
Civil Service | 127 | 127 | 127 | 127 | 127 | 127
Coillte | 127 | 127 | 127 | 127 | 127 | 127
Teachers
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers]
School principals | 608 | 608 | 608 | 608 | 608 | 608
Other teachers | 518 | 518 | 518 | 518 | 518 | 518
Part-time teacher (on full hours) | 518 | 518 | 518 | 518 | 518 | 518
Part-time (not on full hours) | 279 | 279 | 279 | 279 | 279 | 279
Guidance Counsellors
(a)  employed full-time in second level schools | 518 | 518 | 518 | 518 | 518 | 518
(b)  engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | 126 | 126 | 126 | 126 | 126 | 126
Third level academic staff
Professor, Heads of         Schools/Departments | 608 | 608 | 608 | 608 | 608 | 608
Senior lecturer | 518 | 518 | 518 | 518 | 518 | 518
College lecturer | 518 | 518 | 518 | 518 | 518 | 518
Assistant lecturer | 518 | 518 | 518 | 518 | 518 | 518
Part-time lecturer (on full hours) | 518 | 518 | 518 | 518 | 518 | 518
Part-time lecturer (not on full hours) | 279 | 279 | 279 | 279 | 279 | 279
Physical education teachers
(a)  fully engaged in teaching P.E. | 518 | 518 | 518 | 518 | 518 | 518
(b)  engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) | 126 | 126 | 126 | 126 | 126 | 126
Veterinary Surgeons in Employment
Employed vets who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council | 621 | 621 | 337 | 337 | 337 | 337
Employed vets who do not incur, or are reimbursed ,the cost of the Registration Fee to the Veterinary Council | 171 | 171 | 171 | 171 | 171 | 171
Veterinary Nurses
Where obliged to supply and launder their own uniforms | 400 | 400
Where obliged to launder the uniforms supplied | 150 | 150
NOTE: Expenses deductions to be apportioned on a time basis