Mileage and Subsistence Rates

“Mileage” Rates per kilometre Effective from 5 March 2009

Official Motor Travel in a calendar year	Engine Capacity up to 1200cc	Engine Capacity 1201cc to 1500cc	Engine Capacity 1501cc and over
Up to 6437km	39.12 cent	46.25 cent	59.07 cent
6438km and over	21.22 cent	23.62 cent	28.46 cent

 

 

Subsistence Rates Effective from 5 March 2009

 

 

 

 

Class of Allowances	Night Allowance			Day Allowance
	Normal Rate	Reduced Rate	Detention Rate	10 hours or more	5 hours but less than 10 hours
A – Rate	€108.99	€100.48	€54.48	€33.61	€13.71
B – Rate	€107.69	€92.11	€53.87	€33.61	€13.71

For previous rates and information on keeping records see:

Mileage: http://www.revenue.ie/en/tax/it/leaflets/it51.html

Subsistence: http://www.revenue.ie/en/tax/it/leaflets/it54.html

Update: Sole traders themselves cannot claim mileage and subsistence using the civil service rates but should instead keep receipts for business portion of motor running expenses (fuel, motor tax, motor insurance), hotels etc.