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Corporate Social Responsibility

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Expense deductions for consultants and non-consultant hospital doctors manual updated

Mar 18, 2025

Revenue has updated the Tax and Duty Manual Schedule E expense deductions for employed consultants and non-consultant hospital doctors (NCHDs). The updates include a link to the manual General Rule as to Deduction of Expenses in Employment which provides further guidance on the following:

  • The principles for determining tax deductibility of general expenses incurred in the performance of the duties of employment, and
  • Flat rate expense allowances and the relevant claim process.

The list of publicly funded hospitals in Ireland has been updated in Appendix 1.

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