Subsistence Rates 2015

Posted in Employment
Subsistence Rates 2015
Overnight 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


Previously allowances were divided into class A and Class B, this has now been discontinued with effect from 1 July 2015.

An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours,
which is necessarily spent overnight at least 100km away from the employee’s home and normal place of work.

A day allowance applies to continuous absence of 5 hours or more, at a place at least 8 km away (at least 5 km prior to 1 July 2015)
from the employee’s home or normal place of work.

Revenue are currently investigating mileage and subsistence rates, if you are unsure of your entitlements or require assistance please contact us.

Leave a Reply