Revenue have updated the mileage and subsistence rates for employees.
The new mileage and subsistence rates take effect from 1st April 2017.
A new vouched accommodation domestic subsistence rate for Dublin has been introduced.. This acknowledges the difficulties encountered in sourcing suitable accommodation in Dublin based on payment of the current Civil Service Rates.
Vouched cost of accommodation up to €133.73 Plus €33.61.
Domestic subsistence rates from 1 April 2017:
|Overnight Allowances||Day Allowances|
|Detention||10 hours or||5 hours but|
|Normal Rate||Reduced Rate||Rate||more||less than 10|
Mileage rates from 1st April 2017
|Distance Bands||Engine Capacity||Engine Capacity||Engine Capacity|
|up to 1200cc||1201cc to||1501cc and over|
|Band 1||0 – 1,500 km||37.95 cent||39.86 cent||44.79 cent|
|Band 2||1,501 – 5,500 km||70.00 cent||73.21 cent||83.53 cent|
|Band 3||5,501 – 25,000 km||27.55 cent||29.03 cent||32.21 cent|
|Band 4||25,001 km and over||21.36 cent||22.23 cent||25.85 cent|
Business travel between 1st January 2017 and 31st March 2017 is not affected by the introduction of these new bands and rates. Business travel from 1st January 2017 will, however count towards aggregated mileage for the year.
Reduced motor travel rates
Reduced mileage rates are payable for journeys associated with an individual’s job but not solely related to the performance of those duties.Examples include attendance at:
- Confined promotion competitions
- Approved courses of education
- Courses and conferences
Reduced motor travel rates per kilometre:
|Engine Capacity||Engine Capacity||Engine Capacity|
|up to 1200cc||1201cc to 1500cc||1501cc and over|
|16.59 cent||17.63 cent||18.97 cent|