07
Sep
As and from July 1st 2019, Revenue has issued new domestic subsistence rates.
Where employees necessarily incur expenses of travel and subsistence relating to that travel in the performance of the duties of their office or employment, the reimbursement of such expenses may, within certain limits be made tax-free.
The conditions under which the reimbursement to employees of the expenses of travel and subsistence may be made without deduction of tax are as follows –
a) Firstly, the employee must be temporarily away from her/his normal place of work in the performance of the duties of her/his office or employment;
b) Secondly, the travel expenses must be necessarily incurred in the performance of the duties of the office or employment and
c) Thirdly, arising from a long-accepted position supported by tax case law, the expenses of subsistence must attach to travelling necessarily incurred in the performance of the duties of the office or employment.
Subsistence allowances for employees within the State
Day allowance – A day allowance applies to continuous absence of five hours or more, provided the absence is not at a place within 8 kilometres of the employee’s home or normal place of work.
There are two categories of day allowance 1. five to ten hours absence 2. over ten hours absence.
The new rates payable are:
| 5 hours or more but less than 10 hours | 10 hours or more |
| €15.41 | €36.97 |
Overnight allowance – An overnight allowance applies for an absence away from home overnight at a place more than 100 km from the employee’s normal place of work and home. In exceptional circumstances where an employer is satisfied that an operational need exists, a night allowance may apply for an absence away from home overnight at a place more than 50km from the employee’s normal place of work and home.
The new rates payable are:
| Normal rate | Reduced rate | Detention rate |
| €147.00 | €132.30 | €73.50 |
| Period of Assignment | Allowable Tax-Free Subsistence |
| First 14 nights of assignment | Up to the normal Civil Service rates |
| Next 14 nights of assignment | Up to the Civil Service reduced rates |
| Next 28 nights of assignment | Up to the Civil Service detention rates |