Travel and subsistence
Civil Service rates
Civil Service motoring and bicycle rates
Cars (rate per kilometre)
Motor travel rates - from 1 April 2017
| Band | Distance | Engine capacity up to 1200cc | Engine capacity 1201cc - 1500cc | Engine 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 April 2017)
Domestic overnight subsistence rates
| Normal Rate |
€133.73 |
| Reduced Rate |
€120.36 |
| Detention Rate |
€66.87 |
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 (five kilometres prior to 1 April 2017).
Domestic day subsistence rates (from 1 April 2017)
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