Travel and subsistence

Civil service rates

Civil service motoring and bicycle rates

Cars (rate per kilometre)

Motor travel rates (from 1 September 2022)

Distance bandEngine capacity up to 1200ccEngine capacity 1201cc - 1500ccEngine 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.


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)


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


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 categoryRate

Normal rate


Reduced rate


Detention rate


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 assignmentRate

Ten hours or more


Between five and ten hours


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


Second and third month


Fourth, fifth and sixth month


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.

Next: Emergency travel