Travel and subsistence

Civil Service rates

Civil Service motoring and bicycle rates

Cars (rate per kilometre)

Motor travel rates - from 1 April 2017
BandDistanceEngine capacity up to 1200ccEngine capacity 1201cc - 1500ccEngine capacity 1501cc and over
Band 1 0 - 1,500 km 37.95 cent 39.86 cent 44.79 cent
Band 2 1,501 - 5,500 km 70.00 cent 73.21 cent 83.53 cent
Band 3 5,501 - 25,000 km 27.55 cent 29.03 cent 32.21 cent
Band 4 25,001 km and over 21.36 cent 22.23 cent 25.85 cent

The amount of mileage 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. Mileage to date will, however, count towards total mileage 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)

Engine Capacity: Up to 150cc
Up to 6,437 km 14.48 cent
6,438 km and over 9.37 cent
Engine Capacity: 151cc to 250 cc
Up to 6,437 km 20.10 cent
6,438 km and over 13.31 cent
Engine Capacity: 251 cc to 600 cc
Up to 6,437 km 23.72 cent
6,438 km and over 15.29 cent
Engine Capacity: 601cc and over
Up to 6,437 km 28.59 cent
6,438 km and over 17.60 cent

Bicycles

Bicycles
Rates per km 8 cent

Civil Service subsistence rates

Rates for absences within the State

Domestic overnight subsistence rates (from 1 October, 2018)

Domestic overnight subsistence rates
Normal Rate €147.00
Reduced Rate €132.30
Detention Rate €73.50

Overnight allowance

Overnight allowance covers an overnight absence of up to 24 hours. This must be at least 100km from the employee's home and their normal place of work.

Normal Rate is for absences up to 14 nights.

Reduced Rate covers the next 14 nights.

Detention Rate covers each of the next 28 nights.

For absences over 56 nights, you must make an application to Revenue.

Day allowances

There are two categories, five to ten hours and over ten hours absence. The absence must be outside eight kilometres of the employee's home or normal place of work.

Domestic day subsistence rates (from 1 October 2018)

Domestic day subsistence rates
Ten hours or more €33.61
Between five and ten hours €14.01

Rates for absences outside the State

Short term absence

These rates can be used for a temporary absence of up to six months where your employee is working abroad.

Subsistence rates for short term absences
Period of assignment abroad% of subsistence rate
First month 100%
Second and third month 75%
Fourth, fifth and sixth month 50%

Long term absence

A long term absence will be more than six months.

  • For the first month of the absence you can allow subsistence for the overnight rate. This is to facilitate the employee to find self catering accommodation.
  • For the remainder of the absence 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 hours) 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