Revenue eBrief No. 49/17

31 May 2017

Tax treatment of the reimbursement of Expenses and Travel and Subsistence to Office Holders and Employees

Tax  and Duty Manual Part 05-01-06  relates to the tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees. It has been updated to:

  • reflect revised civil service rates for travel and subsistence (effective from 1 April 2017)
  • clarify the country money rate applicable to site-based employees
  • include a section on 'mixed appointments' where an employee falls partly within the term 'travelling appointment' and partly within the term 'site-based' employee.