Travel and subsistence

Reimbursement rates

Use of private vehicles

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

This payment can be made, tax free, by the amount of business kilometres travelled. You can either:

  • use the current schedule of Civil Service rates
  • use other rates not higher than Civil Service rates
  • repay the actual cost of the travel to your employee. 

If you repay the actual costs of travel to your employee, the following conditions must apply:

  • your employee was necessarily obliged to pay the costs to carry out their duties
  • the costs were repaid on the basis of vouched receipts.

Your employee may make a claim to Revenue for any travel expenses that were not covered by you. They should use the car expenses and capital allowances claim form.

Subsistence expenses

You may repay your employee expenses for their subsistence costs while they are temporarily away from their normal place of work.

For absences within the State this payment can be made, tax free, by either:

  • using the current schedule of Civil Service subsistence rates
  • use other rates not higher than Civil Service rates
  • repay the actual cost of the travel to your employee.

If you repay the actual costs of subsistence to your employee, the following conditions must apply:

  • your employee incurred them wholly, exclusively and necessarily when carrying out the duties  of their employment
  • the costs were repaid on the basis of vouched receipts.

If you pay subsistence expenses at rates higher than Civil Service rates, these must be approved by us in advance.

Note

Your employee may decide to personally claim expenses and allowances reflecting the actual costs incurred by them. Where this happens and you have reimbursed their expenses, the amounts paid by you will be treated as taxable salary.

Next: Civil Service rates