It appears that Joe 90 is correct. You must be a journalist.
277. Deputy Leo Varadkar asked the Minister for Finance if staff working in a press office or public relations may claim their expenses against income tax under schedule E under the category of journalists; and if he will make a statement on the matter. [1350/10]
Minister for Finance (Deputy Brian Lenihan):
The position is that section 114 of the Taxes Consolidation Act 1997 provides for an income tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her office or employment.
As regards the Schedule E flat rate expenses of journalists, these are only available to journalists employed in that capacity and paying tax under Schedule E (and within the scope of PAYE).
Finally, I am informed by the Revenue Commissioners that if an employee wishes to claim a tax deduction in respect of expenses wholly and exclusively and necessarily incurred (and not reimbursed by his or her employer or another party) in carrying out the duties of his or her employment, he or she may submit such a claim, including precise details of the expenditure, to his or her local Revenue office which will examine the matter.
Interestingly, Pearse Doherty has recently queried the basis for flat rate expenses. The following ia the reply from Michael Noonan:
Minister for Finance (Deputy Michael Noonan):
I propose to take Questions Nos. 215 to 259, inclusive, together.
In my reply to Question No. 76 of 9 May, I informed the Deputy that the cost to the Exchequer of the tax deduction in respect of expenses (other than expenses of travel and subsistence) incurred by employees for the income tax year 2010, the most recent year for which final information is available, is estimated at €66.5 million. Some 695,000 claimants availed of this relief.
I am informed by the Revenue Commissioners that a breakdown of that estimate by reference to individual categories under the flat rate expenses regime is not readily available and a basis for compiling this information could not be developed without conducting an extensive investigation of Revenue records on a nationwide basis at a cost which would be prohibitive in terms of the resources required
.
As regards the basis for granting each flat rate expense mentioned, it was not possible to collate the information required in the time allowed. I will provide the Deputy with the answer in writing shortly.
