Ardman,
I was looking at a post earlier where it is suggested that the 75% rule is only applicable after 7/4/2009. so for the first 4 months in 2009 you can claim 100% relief.
The €200 tax can be paid through the NPPR on-line tool at nppr.ie - there are penalties for late payments. I too am searching for the answer to the ' Is it allowable as an expense question' - let me know if you find this answer.
One of the principals of the tax system is that you cant pay tax on a tax - so if this €200 is not allowable then you will end up paying 20%/41% on an extra €200 of income.
The Revenue website tells you all but tells you nothing - it is too hard to research, and I used to work there !
Bob