Revenue eBrief No. 149/19
01 August 2019
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Tax and Duty Manual Part 05-01-06 has been updated as follows:
Chapter 2 - General principles. This chapter has been updated to include paragraphs on:
- Reimbursement of toll charges
- E-working.
Chapter 4 - Reimbursement of travel and subsistence expenses – specific scenarios. This chapter has been updated to include:
- A paragraph on reimbursement of travel and subsistence expenses by intermediaries
- A paragraph on temporary assignees from the State working abroad on foreign assignment
- Reference to incidental duties in respect of section 195A TCA 1997.