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Q. What are Flat Rate Expenses/Uniform Allowance?

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.

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Irish Nurses & Midwives Organisation (Cumann Altrai agus Ban Cabhrach na hEireann). The Whitworth Building, North Brunswick Street, Dublin 7. T:+353 1 664 0600 E:inmo@inmo.ie