Mileage and Subsistence Rates at May 10, 2016


If you want to avoid difficulties with the Revenue Commissioners regarding mileage and subsistence claims you will find further information here.


Current Mileage Rates for Cars per kilometre are:

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




Current Subsistence Rates (applying from 1 July 2015) are:

Night Allowance Day Allowance
Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours
€125.00 €112.50 €62.50 €33.61 €14.01


Call Now

Please call Una Beecher today on 021 431 0266 to ensure that you operate the tax free mileage and subsistence schemes properly and avoid Revenue interest and penalties.

5 thoughts on “Mileage and Subsistence Rates at May 10, 2016

  1. Pingback: Company Directors take note « McDowell & Co Accountants

  2. I am a sole trader and use my private car for business trips.

    In this scenario can I claim the civil service milage rates and if not how do I offset the expenses incurred by business journeys which do not relate to fuel eg motor tax, insurance, wear and tear?


    • Hi Lorcan,

      As a sole trader you can’t use the civil service mileage rates and you should instead keep your receipts for your motor expenses including fuel, repairs, insurance and motor tax. When preparing your accounts and tax return at the end of the year you should include the portion of motor expenses that relate to your business. For example, if you drive 50,000 km in a year of which 30,000 is for business then you can take 60% of your motor expenses as a business expense.



  3. I work away from the office most days, starting from the office and travelling to a number of different sites, should we recieve a substance allowance daily, at the moment we can only charge our hotel/meals to a company card but only if an over night is needed, daily we do not recieve anything.


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