Travel and subsistence

Business journeys

Business travel is when your employee travels from one place of work to another place of work as part of their duties. This includes:

  • travel between Ireland and other countries
  • travel to a place that is not their normal place of work.

For business travel, the distance in kilometres is calculated by the lower of either:

  • the distance between your employee's home and the temporary place of work
  • the distance between your employee's normal place of work and the temporary place of work.

Travel to and from work is your employee's own private travel. It is not a business journey.

Next: Reimbursement rates