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. This amount should not exceed the current Civil Service rates.

Your employee may make a claim to Revenue for any travel expenses that are not repaid by you. They should use the car expenses 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
• repaying the actual cost of subsistence, at a rate not higher than the current Civil Service rates.

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

Next: Civil Service rates