The €518 every Irish teacher can claim back

There is a tax allowance sitting there for every teacher in the country, it needs no receipts, and a lot of teachers have never claimed it. If that is you, there is money waiting, and some of it expires on 31st December.

The short answer. Revenue lets a primary teacher claim €518 a year against their taxable income, or €608 if you are a principal. No receipts, no forms to post, no proof needed. You can backdate four years, which is roughly €414 to €829 as a lump sum depending on your tax rate.

What flat rate expenses actually are

Revenue accepts that people in certain jobs spend their own money on things the job requires. Rather than making everyone keep receipts, they agree a flat annual figure per occupation and let you claim it automatically. Teaching is one of those occupations.

It is a deduction rather than a credit, which just means it comes off the income you are taxed on rather than off your tax bill directly. So what you actually get back depends on your rate.

Who you are Allowance
School principal €608
Other teachers €518
Part time teacher on full hours €518
Part time teacher not on full hours €279

These figures have been the same every year since 2020, so if you have heard they went up recently, they did not.

What that is worth in real money

Claim At 20% At 40%
One year, teacher €103.60 €207.20
One year, principal €121.60 €243.20
Four years backdated, teacher €414.40 €828.80

Most teachers a few years into the job are on the higher rate, so the four year figure is usually closer to the €829 than the €414.

The bit with the deadline

Revenue lets you go back four years. In 2026 that means the tax years 2022, 2023, 2024 and 2025.

Revenue’s own wording on the four year rule is blunt about what happens next:

“For example, claims for 2022 must be made by 31 December 2026. Claims made after this time cannot be repaid.”

So 2022 is gone at the end of this year. Not delayed, not recoverable later. Gone. That is the single reason this is worth twenty minutes of a Sunday evening rather than a job for some vague point in the future.

The trap almost nobody knows about

You have to claim it for every single year. Revenue states it plainly: “You need to make a claim for each relevant tax year to benefit from the appropriate FRE allowance.” It does not roll forward on its own.

This is where most of the missing money is. Plenty of teachers claimed once, years ago, assumed it was switched on permanently, and have quietly lost it every year since. It is worth checking your last four years even if you are certain you have claimed before.

How to claim it

All of it happens in Revenue’s myAccount. If you have never set it up, you register at revenue.ie and they post you a password, which takes a few days, so start there.

For this year

  1. Sign in to myAccount.
  2. Under PAYE Services, choose Manage Your Tax for the current year.
  3. Click Claim tax credits.
  4. Choose Your job, then Flat Rate Expenses.
  5. Fill it in and submit.

Claim during the year and it adjusts your tax credits straight away, so you see it in your pay rather than as a refund.

For the four years gone by

  1. Sign in to myAccount.
  2. Under PAYE Services, choose Review Your Tax for the previous 4 years.
  3. Pick a year and request a Statement of Liability.
  4. Click Complete Income Tax Return.
  5. On the Tax Credits and Reliefs page, choose Your Job, then flat rate expenses, and add it.
  6. Submit and sign the return.
  7. Repeat for each year.

It is the same handful of clicks four times over. Do 2022 first, because that is the one with the deadline on it.

While you are in there: the Teaching Council fee

Revenue’s own flat rate expenses schedule carries this line under the teacher entries:

“Teachers who are employed by the Department of Education may also claim a deduction in respect of the subscription to the Teacher’s Council of Ireland.”

The annual renewal fee is €65, so the deduction is worth about €13 at the standard rate or €26 at the higher rate. Small, but you are already logged in, and it backdates the same four years.

One thing you cannot claim

Union subscriptions are not tax deductible. Tax relief on trade union subscriptions was abolished with effect from the 2011 tax year and has never been reinstated, despite a long campaign. If somebody in the staffroom tells you your union subs are coming off your tax, they are working from information that is fifteen years out of date.

Worth knowing

  • Substitutes and temporary teachers can claim too. The allowance goes with the job, not the contract type. The part time rates above are there for exactly this reason.
  • There is nothing to send in. No receipts, no letters, no proof. That is the entire point of a flat rate.
  • You do not need to pay anyone to do this. There are companies that will happily claim it on your behalf and take a percentage. The work is the six clicks above.
  • Do it before Christmas. Not because Revenue gets busy, but because 2022 genuinely disappears on 31st December 2026.
We are teachers, not accountants. This is general information about a published Revenue allowance, not advice about your own tax affairs. If your situation is unusual, or you are not sure which rate you are on, Revenue’s own helpline is free and they are used to these questions.

Where this comes from

  • Revenue’s flat rate expenses schedule, covering the years 2020 to 2026, which is where the €518 and €608 figures and the Teaching Council line come from.
  • Revenue’s page on how to claim a flat rate expense allowance, which is where the wording about claiming for each year comes from.
  • Revenue’s four year rule page, which is where the 31st December 2026 deadline comes from.
  • Section 472C of the Taxes Consolidation Act 1997, which ended trade union subscription relief from 2011.

Checked on 13th September 2026. Tax rules change, so if you are reading this a long time after that date it is worth confirming the current figures on revenue.ie.

While you are here

We make free classroom resources for Irish primary teachers. No sign up, no email needed, just download them.

If you are looking at summer courses, our plain English guide to EPV days answers the thirteen questions teachers ask most, with the circular behind every answer.

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