Employees’ Motor & Subsistence Expenses

The Revenue Commissioners have recently updated their Manual on the reimbursement of Expenses of Travel and Subsistence to Employees.

Firstly, they have updated the Civil Service Mileage Rate where mileage is paid to employees who use their car in the performance of their duties of employment, with effect from 1st April 2017.

BandDistanceEngine Capacity:
Up to 1,200 cc
Engine Capacity:
1,201 cc to 1,500 cc
Engine Capacity:
1,501 and over
Band 10 - 1,500 km37.95 cent39.86 cent44.79 cent
Band 21,501 - 5,500 km70.00 cent73.21 cent83.53 cent
Band 35,501 - 25,000 km27.55 cent29.03 cent32.21 cent
Band 425,001 km and over21.36 cent22.23 cent25.85 cent


In addition, new Reduced Motor Travel Rates are payable for journeys associated with an individual’s job, but not to the performance of those duties, e.g. attendance at promotions, courses, conferences or lectures. The reduced rates are as follows:

-  Engine Capacity up to 1,200cc - 16.59 cent
-  Engine Capacity between 1,201cc to 1,500cc - 17.63 cent
-  Engine Capacity of 1,501cc and over - 18.97 cent 

Revenue have also updated the overnight Domestic Subsistence Rates with effect from 1st April 2017 as follows: 

- Normal Rate: €133.73
- Reduced Rate: €120.36
- Detention Rate: €66.87 

Finally, the payment of Travel and Subsistence to Employees is an area of constant focus with Revenue which highlights the importance of maintaining proper records in support of all claims, and to ensure that employees who consistently travel as part of their daily duties keep their “normal” place of work under constant review. 

Should you have wish to discuss the above further, please contact our Team.