In December 2004, we wrote to the Revenue asking if form P87 Tax relief for expenses of employment still existed. There are some passing references to the form in publications such as the 490 Employee Travel guide and leaflet IR124 Using Your Own Vehicle for Work. However, it has not been available on the Revenue's website for a long time.

We were informed that the form was still being issued by Revenue offices and that consideration was being given to making it available online. It is now available and may be downloaded from the link shown below.

Form P87 Tax relief for expenses of employment is a four-page form that is used by employees to claim tax relief for business expenses. Where an employer does not have a dispensation and, as a result, reports the payment of travel and subsistence expenses on form P11D or P9D, the employee may claim a tax deduction for expenses. In addition, many employees can also claim mileage allowance relief if they use their own vehicles for business use and the allowances paid by the employer are less than the statutory mileage rates.

Claims for tax relief may be made by letter but an employee is more likely to provide all of the needed information if the form is used. The version of the form that has now been made available is for use in claiming tax relief for the 2004/05 tax year.

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