What are the current Civil Service mileage and subsistence rates in Ireland?
Civil Service mileage and subsistence rates are the approved tax-free rates at which employers can reimburse employees for business travel and overnight stays without creating a benefit-in-kind tax liability. They are set by the Department of Public Expenditure and can be used as a reference by private sector employers as well.
Motor Travel Rates (effective from 1 September 2022):
| Engine Size | Up to 1,500km | 1,501ā5,500km | 5,501ā25,000km | Over 25,000km |
|---|---|---|---|---|
| Up to 1200cc | ā¬0.4058 | ā¬0.3588 | ā¬0.2079 | ā¬0.2079 |
| 1201ā1500cc | ā¬0.4745 | ā¬0.4048 | ā¬0.2375 | ā¬0.2375 |
| Over 1500cc | ā¬0.5701 | ā¬0.4827 | ā¬0.2793 | ā¬0.2793 |
For electric vehicles, the rates above apply using the engine capacity equivalent.
Reduced rates apply for journeys under 8km or when the vehicle is provided by the employer.
Subsistence Rates (domestic overnight stays):
- Normal rate: ā¬167.00 per night (for trips between 25 and 28 days in same location)
- Reduced rate: ā¬147.00 per night (29 days to 6 months in same location)
- Detention rate: ā¬83.50 per night (over 6 months in same location)
Day subsistence rates:
- Absence of 5 hours: ā¬16.29
- Absence of 10 hours: ā¬39.08
Tax implications: Reimbursements at or below Civil Service rates are tax-free to the employee. Payments above these rates are subject to PAYE, PRSI, and USC on the excess.
Sources
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