Civil service rates

Civil service motoring and bicycle rates

Cars (rate per kilometre)

Distance bandEngine capacity up to 1200ccEngine capacity 1201cc – 1500ccEngine capacity 1501cc and over
Up to 1,500 km (Band 1)41.80 cent43.40 cent51.82 cent
1,501 – 5,500 km (Band 2)72.64 cent79.18 cent90.63 cent
5,501 – 25,000 km (Band 3)31.78 cent31.79 cent39.22 cent
25,001 km and over (Band 4)20.56 cent23.85 cent25.87 cent

The kilometres accumulated by an employee between 1 January 2022 and 31 August 2022 will not be altered by the introduction of these new rates. Actual kilometres driven to date will, however, count towards total kilometres for the year.


You have claimed 1,400km by 31 August 2022. You would move to the new rate applicable to Band 1 for the remaining 100km in that band.

Mileage claims made in respect of journeys carried out in electric vehicles should use the rates applicable to engine capacity 1201cc-1500cc. Please see the above table.

Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501cc and over
 21.23 cent 23.80 cent 25.96 cent

Reduced mileage rates apply for journeys associated with an official’s job but not solely related to the performance of those duties. Examples include necessary travel in relation to:

  •  attendance at confirmed promotion competitions
  •  attendance at approved courses of education or conferences.

Motorcycles (rate per kilometre)

DistanceEngine capacity up to 150ccEngine capacity 151cc – 250 ccEngine capacity 251 cc – 600 ccEngine capacity 601cc and over
Up to 6,437 km14.48 cent20.10 cent23.72 cent28.59 cent
6,438 km and over9.37 cent13.31 cent15.29 cent17.60 cent


Rate per km8 cent

Civil service subsistence rates

Rates for assignments within the State

Overnight allowance
Rate categoryRate
Normal rate€195.00
Reduced rate€175.50
Detention rate€97.50

Overnight allowance covers an overnight assignment of up to 24 hours. This must be at least 100km from the employee’s home and their normal place of work.

The rate category depends on the period of an assignment:

  • normal rate is for up to 14 nights
  • reduced rate covers the next 14 nights
  • detention rate covers each of the next 28 nights.

For assignments over 56 nights, you must make an application to Revenue to confirm subsistence is still available.

The period of subsistence at any one location is limited to six months.

 Vouched Accommodation (VA) Accommodation  Meals
 VA RateVouched cost of accommodation up to €195.00Plus €42.99
Day allowances
Period of assignmentRate
Ten hours or more€42.99
Between five and ten hours€17.92

The assignment must be outside eight kilometres of the employee’s home and normal place of work.

You can only claim both a day and overnight allowance if you work five hours or more the next day.

Rates for assignments outside the State

Short term assignment

Period of assignment abroad% of normal overnight rate
First month100%
Second and third month75%
Fourth, fifth and sixth month50%

These rates can be used for a single temporary assignment of up to six months where your employee is working abroad.

Long term assignment

A long term assignment will be more than six months.

For the first month of the assignment, you can allow subsistence for the overnight rate. This is to facilitate the employee to find self-catering accommodation.

For the remainder of the assignment you can allow subsistence costs and a portion of the ten-hour day rate. The subsistence cost can cover the cost of reasonable accommodation. You can allow 50% of the day rate (ten-hour) for the location.