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 


    Where obliged to supply their own uniforms but are laundered free 


    Where obliged to launder uniforms that are supplied 


    Where uniforms are supplied and laundered by the employer   


    The amounts may be increased by €80 where a nurse/midwife is engaged on short time engagements through a nursing agency. 


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    Catherine O'Connor

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