Revenue eBrief No. 005/24

03 January 2024

Road Haulier Drivers (Employees) - Subsistence rates

Tax and Duty Manual Part 05-02-10 Road Haulier Drivers (Employees) - Subsistence rates, has been updated as follows;

  • in paragraph 4 to include guidance in regard to the mandatory reporting by employers under Enhanced Reporting Requirements (ERR). The payment of subsistence allowances free of tax by road haulier firms (employers) to road haulier drivers (employees) falls within the scope of the ERR,
  • in paragraph 5 to reflect the increases in the Civil Service subsistence rates that apply from 14 December 2023.