From 1st July 2015 the Irish Civil Service distance and rates requirements have been updated.
The distance requirements provide that:
- an overnight allowance which covers a period of up to 24 hours from the time of departure as well as any further period not exceeding five hours will only be payable free of tax in respect of an absence which is necessarily spent overnight at least 100km from the employee’s home or normal place of work
- A day allowance , which applies to a continuous absence of five hours or more, will only be payable free of tax where the absence is not a place within eight km (as opposed to five km up to 30.06.15) of the employee’s home or normal place of work.
From 1st July 2015 there is one rate as opposed to Class A and B up to 30th June 2015.
TABLE OF DOMESTIC SUBSISTENCE RATES (effective from 1st July 2015)
Overnight Allowances
- Normal rate €125.00
- Reduced rate €112.50
- Detention rate €62.50
Day Allowances
- 10 hours or more €33.61
- 5 to 10 hours €14.01