Travel and Subsistence – Country Money

Posted in Employment, Income Tax, PAYE/PRSI


Tax free expenses of travel and subsistence may be paid to an employee who is often required to travel to work at different sites e.g. the construction industry. It is only available where the employee is working at a site that is 32km (20 miles) or more from the employer’s base or if Dublin based they are working 32km or more from the GPO in O’Connell Street.

Expenses may not be paid tax free when:

  • The employer provides transport to and from the site
  • The employer provides board and lodgings
  • The employee is recruited to work on one site only.

Records relating to the payment of country money should be held by the employer for six years and will be required for a Revenue Audit.


The rates are

  • €181.68 per week for more than four days
  • €36.34 per day for four days or less.


A tax free ‘eating on site’ allowance is paid to site based employees if:

  • facilities for making tea or coffee are not provided on the site by the employer
  • the employee does not receive another tax-free subsistence payment
  • the employee works on the site for at least 1.5 hours before and 1.5 hours after normal lunch break
  • the allowance is no more than €5 per day.

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