Travel and subsistence

Overview

An employer can pay their employees' expenses when they travel on business journeys. They can also pay subsistence if employees are working away from their normal place of work.

Employers can repay their employees when they use their private cars, motorcycles or bicycles for business purposes.

This section explains the types of travel that can qualify for these repayments.

Note

Employers must report details of expenses paid for travel and subsistence to Revenue. For further information, please see Enhanced reporting requirements.

Next: Normal place of work

Published: 09 June 2026 Print this page

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