Travel and subsistence

Civil Service rates

Civil Service motoring and bicycle rates

Cars (rate per kilometre)

Motor travel rates (from 1 April 2017)
Distance bandEngine capacity up to 1200ccEngine capacity 1201cc - 1500ccEngine capacity 1501cc and over

Up to 1,500 km

(Band 1)

37.95 cent 39.86 cent 44.79 cent

1,501 - 5,500 km

(Band 2)

70.00 cent 73.21 cent 83.53 cent

5,501 - 25,000 km

(Band 3)

27.55 cent 29.03 cent 32.21 cent

25,001 km and over

(Band 4)

21.36 cent 22.23 cent 25.85 cent

The kilometres accumulated by an employee between 1 January 2017 and 1 April 2017 will not be altered by the introduction of these new bands and rates. Actual kilometres driven to date will, however, count towards total kilometres for the year.

For example, if you had claimed 1,400km on 1 April 2017, you would then move to the new Band 1. Once you have driven a further 100km, you would then move to Band 2.

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 1 October 2018)
Rate categoryRate
Normal rate €147.00
Reduced rate €132.30
Detention rate €73.50

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.

Day allowances

Domestic day subsistence rates (from 1 October 2018)
Period of assignmentRate
Ten hours or more €33.61
Between five and ten hours €14.01

The assignment must be outside eight kilometres of the employee's home or 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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