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Income tax allowances

Income tax allowances for nurses and midwives employed in the public sector

A uniform allowance is an allowance granted to nurses by Revenue.  The allowance is classed as a flat rate (employment) expense.  These are expenses that are incurred in the performance of the duties of the nurse/midwife and are directly related to the nature of the employee's employment.

The following are the flat rate expenses available to nurses/midwives:
 

Where obliged to supply and launder their own uniforms	€733
Where obliged to supply their own uniforms but are laundered free	€638
Where obliged to launder uniforms that are supplied	€353
Where uniforms are supplied and laundered by the employer	€258