Budget 2023 provides for the automatic reporting to Revenue by employers on the payment of travel and subsistence expenses so all employers should ensure that all documentation is properly maintained and kept in case of a Revenue audit.
Employers should check with Revenue’s website regularly to ensure that they are dealing with claims correctly.
The following are the mileage rates from 1 September 2022 and domestic subsistence rates from December 1 2021.
MILEAGE
| Motor Travel Rates per Kilometre | ||||
|---|---|---|---|---|
| Distance Bands | Engine Capacity up to 1200cc | Engine Capacity 1201cc to 1500cc | Engine Capacity 1501cc and over | |
| Band 1 | 0 – 1,500km | 41.80 cent | 43.40 cent | 51.82 cent |
| Band 2 | 1,501 – 5,500 km | 72.64 cent | 79.18 cent | 90.63 cent |
| Band 3 | 5,501 – 25,000 km | 31.78 cent | 31.79 cent | 39.22 cent |
| Band 4 | 25,001 km and over | 20.56 cent | 23.85 cent | 25.87 cent |
Rates for electric vehicles are for engine capacity 1201cc to 1500cc above.
The following are the rates that apply for a journey associated with the job but not related solely related to the performance of the associated duties.
| Reduced Motor Travel Rates per Kilometre | ||
|---|---|---|
| Engine Capacity up to 1200cc | Engine Capacity 1201cc to 1500cc | Engine Capacity 1501cc and Over |
| 21.23 cent | 23.80 cent | 25.96 cent |
DOMESTIC SUBSISTENCE
Domestic overnight allowance is for an overnight assignment of up to 24 hours at least 100km from the employee’s home and normal place of work.
The day allowance is for assignments 8km from the employee’s home or normal place of work.
The overnight rate is the normal rate for up to 14 nights, the reduced rate for the next 14 nights and the detention rate for the next 28 nights.
| Overnight Allowance | Day Allowance | |||
|---|---|---|---|---|
| Normal Rate | Reduced Rate | Detention Rate | 10 Hours or More | Between 5 and 10 Hours |
| €167.00 | €150.30 | €83.50 | €39.08 | €16.29 |
For assignments over 56 nights, an application must be made to Revenue to confirm subsistence is still available.
Subsistence at any one location is limited to 6 months.
Both an overnight and day allowance can only be claimed if a person works five hours or more the next day.
| Vouched Accommodation Rate (Dublin only) | |
|---|---|
| Accommodation | Meals |
| Vouched cost up to €167 | €39.08 |
ASSIGNMENTS OUTSIDE THE STATE RATES
Short term
| Period | % of normal over night rate |
| First month | 100% |
| Second and third month | 75% |
| Fourth, fifth and sixth month | 50% |
These rates can be used for a single temporary assignment of up to six months where an employee is working abroad.
Long term
A long term assignment is more than six months.
For the first month of the assignment, the subsistence for the overnight rate to facilitate the employee to find self-catering accommodation.
For the remainder of the assignment the employer can allow subsistence costs to cover the cost of reasonable accommodation and 50% of the day rate (ten-hour) for the location.