Travel and subsistence
Civil service rates
Civil service motoring and bicycle rates
Cars (rate per kilometre)
Motor travel rates (from 1 September 2022)
| Distance band | Engine capacity up to 1200cc | Engine capacity 1201cc - 1500cc | Engine capacity 1501cc and over |
|---|
|
Up to 1,500 km
(Band 1)
|
41.80 cent
|
43.40 cent
|
51.82 cent
|
|
1,501 - 5,500 km
(Band 2)
|
72.64 cent
|
79.18 cent
|
90.63 cent
|
|
5,501 - 25,000 km
(Band 3)
|
31.78 cent
|
31.79 cent
|
39.22 cent
|
|
25,001 km and over
(Band 4)
|
20.56 cent
|
23.85 cent
|
25.87 cent
|
The kilometres accumulated by an employee between 1 January 2022 and 31 August 2022 will not be altered by the introduction of these new rates. Actual kilometres driven to date will, however, count towards total kilometres for the year.
Example
You have claimed 1,400km by 31 August 2022. You would move to the new rate applicable to Band 1 for the remaining 100km in that band.
Mileage claims made in respect of journeys carried out in electric vehicles should use the rates applicable to engine capacity 1201cc-1500cc. Please see the above table.
Reduced Motor Travel Rates per kilometre
| Engine Capacity up to 1200cc |
Engine Capacity 1201cc to 1500cc |
Engine Capacity 1501cc and over |
| 21.23 cent |
23.80 cent |
25.96 cent |
Reduced mileage rates apply for journeys associated with an official’s job but not solely related to the performance of those duties. Examples include necessary travel in relation to:
- attendance at confirmed promotion competitions
- attendance at approved courses of education or conferences.
Motorcycles (rate per kilometre)
Motorcycle rates (from 5 March 2009)
|
Distance
|
Engine capacity up to 150cc
|
Engine capacity 151cc - 250 cc
|
Engine capacity 251 cc - 600 cc
|
Engine capacity 601cc and over
|
|
Up to 6,437 km
|
14.48 cent
|
20.10 cent
|
23.72 cent
|
28.59 cent
|
|
6,438 km and over
|
9.37 cent
|
13.31 cent
|
15.29 cent
|
17.60 cent
|
Bicycles
Bicycle rates (from 1 February 2007)
|
Rate per km
|
8 cent
|
Civil service subsistence rates
Rates for assignments within the State
Overnight allowance
Domestic overnight subsistence rates (from 14 December 2023)
| Rate category | Rate |
|---|
|
Normal rate
|
€195.00
|
|
Reduced rate
|
€175.50
|
|
Detention rate
|
€97.50
|
Overnight allowance covers an overnight assignment of up to 24 hours. This must be at least 100km from the employee's home and their normal place of work.
The rate category depends on the period of an assignment:
- normal rate is for up to 14 nights
- reduced rate covers the next 14 nights
- detention rate covers each of the next 28 nights.
For assignments over 56 nights, you must make an application to Revenue to confirm subsistence is still available.
The period of subsistence at any one location is limited to six months.
Vouched Accommodation Rate (VA) Dublin Only
| Vouched Accommodation (VA) |
Accommodation |
|
Meals |
| VA Rate |
Vouched cost of accommodation up to €195.00 |
Plus |
€42.99 |
Day allowances
Domestic day subsistence rates (from 14 December 2023)
| Period of assignment | Rate |
|---|
|
Ten hours or more
|
€42.99
|
|
Between five and ten hours
|
€17.92
|
The assignment must be outside eight kilometres of the employee's home and normal place of work.
You can only claim both a day and overnight allowance if you work five hours or more the next day.
Rates for assignments outside the State
Short term assignment
Subsistence rates for short term assignments
| Period of assignment abroad | % of normal overnight rate |
|---|
|
First month
|
100%
|
|
Second and third month
|
75%
|
|
Fourth, fifth and sixth month
|
50%
|
These rates can be used for a single temporary assignment of up to six months where your employee is working abroad.
Long term assignment
A long term assignment will be more than six months.
For the first month of the assignment, you can allow subsistence for the overnight rate. This is to facilitate the employee to find self-catering accommodation.
For the remainder of the assignment you can allow subsistence costs and a portion of the ten-hour day rate. The subsistence cost can cover the cost of reasonable accommodation. You can allow 50% of the day rate (ten-hour) for the location.
Historic civil service rates
The historic rates are available in Part 05-01-06 of the Tax and Duty Manuals.
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