Employees' Motoring Expense
Where employees use their private cars or motorcycles for business purposes, re-imbursement in respect of allowable motoring expenses can be effected by way of flat-rate mileage allowances. There are two types of mileage allowance schemes which are acceptable for tax purposes, if an employee bears all the motoring expenses:
  • The prevailing schedule of Civil Service rates; or
  • Any other schedule with rates not greater than the Civil Service rates.
  Civil Service Rates

The Civil Service motor mileage rates for individuals who are obliged to use their car (or motorcycle) in the normal course of their duties, are as follows:

Motor travel rates effective from 5 March 2009

Motor Cars
Official Motor Travel in a calendar year Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501cc and over
Up to 6437km 39.12 cent 46.25 cent 59.07 cent
6438km and over 21.22 cent 23.62 cent 28.46 cent

Motor Cycles
Official Motor Travel in a calendar year Engine Capacity: Up to 150 cc Engine Capacity: 151 cc to 250 cc Engine Capacity: 251 cc to 600cc Engine Capacity: 601cc and overstrong>
Up to 6437km 14.48 cent 20.10 cent 23.72 cent 28.59 centtd>
6438km and over 9.37 cent 13.31 cent 15.29 cent 17.60 cent
For general information on re-imbursement of subsistence expenses to employees see Leaflet IT51, Employees' Motoring/Bicycle Expenses

Employees' Subsistence Expenses
Absences within the State

The schedule of rates based on the current Civil Service subsistence rates for absences within the State is set out hereunder:

Rates effective from 5 March 2009
Night Rate Day Rate
Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours
Class A €108.99 €100.48 €54.48 €33.61 €13.71
Class B €107.69 €92.11 €53.87 €33.61 €13.71

Notes on Schedule:

There are detailed rules and conditions governing the payment of subsistence allowances in the Civil Service. The following notes are indicative of some of the relevant provisions:

(i) Class of Allowances

The rate of allowance depends on the grade of officer. The approximate grade levels, and present minimum annual salaries, are broadly as follows:

Class A:

Assistant Principals, higher grades and equivalents. All grades with the same salary scales as Engineer Grade 11 (Civil).

Full PRSI - €69,659: Modified PRSI - €66,179

Class B:

Higher Executive and Executive Officers, Administrative Officer, Staff Officer, whose pay is above the maximum of the Clerical Officer, Clerical Officers on and above the CO standard scale maximum, and equivalents.

Full PRSI - €37,536: Modified PRSI - €35,660

(ii) Overnight Allowance

Overnight Allowance (over 24 hours absence)

An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is necessarily spent overnight away from the normal place of work.

Where an absence exceeds 24 hours, a day allowance at the appropriate rate may be paid only if the last period of 24 hours is exceeded by 5 or more hours.

Normal Rate

This is payable for absences up to 14 nights.

Reduced Rate

This is payable for each of the next 14 nights.

Detention Rates

This is payable for each of the next 28 nights.

Absences Over 56 Nights

Employers should make application to the appropriate Revenue office with a view to agreeing the rate to be applied.

The period of subsistence at any one location is limited to six months. Any departure from this position e.g. for continuation of the subsistence period for a short duration, is considered on the circumstances of the individual case.

Continuous Absence

Certain absences from a particular temporary location would not be regarded as breaking the continuity of stay for the purpose of reducing the subsistence allowance. These absences would include absences of not more than two nights due to a return on official business to the employee's normal place of work, plus any nights of a weekend or public holidays or return visits home or annual leave. These absences would not, of course, qualify for subsistence allowance.

Teamworkers

Where employees are working as team members and it is necessary for junior team members to stay in the same accommodation as senior team members who qualify for a higher rate of subsistence, such higher rate may also apply to the junior team members.

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