MILEAGE AND SUBSISTENCE RATES UPDATED

Revenue have updated the mileage and subsistence rates for employees.

Reimbursement of motor expenses

The new mileage and subsistence rates take effect from 1st April 2017.

Subsistence rates

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.

Allowance:
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
hours
€133.73 €120.36 €66.87 €33.61 €14.01

Mileage rates

Mileage rates from 1st April 2017  

Distance Bands Engine Capacity Engine Capacity Engine Capacity
up to 1200cc 1201cc to 1501cc and over
1500cc 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
More information on travel and subsistence