Effective from 29 January 2025, the Irish government has implemented revised civil service subsistence rates, impacting employers and employees engaged in work-related travel. These adjustments encompass increases in day allowances, overnight rates, and provisions for vouched accommodation in Dublin.
Day Allowances
For assignments beyond eight kilometers from an employee’s residence and regular workplace, the updated day allowances are:
- Ten hours or more: €46.17 (previously €42.99)
- Between five and ten hours: €19.25 (previously €17.92)
It’s important to note that claiming both a day and overnight allowance is permissible only if the subsequent day’s work extends five hours or more.
Overnight Rates
The standard overnight rate has risen from €195 to €205.53. This allowance applies to overnight assignments up to 24 hours, situated at least 100 kilometers from the employee’s home and usual workplace. The applicable rates are categorised as follows:
- Normal Rate: €205.53 for up to 14 nights
- Reduced Rate: €184.98 for the subsequent 14 nights
- Detention Rate: €102.76 for each of the next 28 nights
For assignments exceeding 56 nights, employers must seek approval from Revenue to confirm continued eligibility for subsistence. Additionally, subsistence at any single location is capped at six months.
Vouched Accommodation (VA) Rate for Dublin
Recognizing the challenges in securing suitable accommodation within Dublin at the standard rate, a Vouched Accommodation rate remains in effect. This provision allows for reimbursement of vouched accommodation expenses up to €205.53, plus a meal allowance of €46.17, totaling €251.70 per day.
Motor Travel Rates
As of this update, motor travel rates, effective since 1 September 2022, remain unchanged. Notably, mileage claims for electric vehicles should utilize the rates designated for engine capacities between 1201cc and 1500cc.
Enhanced Reporting Requirements (ERR)
Employers are reminded that tax-free travel and subsistence expense payments are subject to Enhanced Reporting Requirements. Ensuring compliance with these reporting obligations is crucial to maintain adherence to tax regulations.
Speak To An Expert
For further clarification or assistance regarding these subsistence rates, please contact our team of experts.
