Flat-rate expenses are available to academic staff.  The expenses must be incurred in the performance of the duties of the employment by the employee and be wholly, exclusively and necessarily so incurred.  In teaching and lecturing expenses are understood to be amounts paid or incurred for participation in professional development courses, books, supplies, computer equipment (including related software and services), other equipment and supplementary materials that are used in the classroom/lecture hall. 

The amount of the deduction is agreed between Revenue and Trade Unions.  

Details are on Revenue’s Flat-rate Expenses List.  If applicable you can claim by completing an Income Tax return online at Revenue’s myAccount.