Revenue eBrief No. 078/20
08 May 2020
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
The material in Tax and Duty Manual Part 05-01-06 has been updated to include the following:-
- Clarification at Paragraph 1 that Civil Service travel and subsistence rates apply exclusively to payments made by employers to employees; and
- At Paragraph 4.12 members of non-commercial bodies, to clarify that section 195A of TCA 1997 applies to expenses of travel and subsistence for attendance at relevant meetings.