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RMcH comment: it is important to know what you can charge to your company with regard to travel & subsistence, if using your own car or bike for business purposes. Also there is a tax free amount you can pay to homeworkers.

Civil Service motoring and bicycle rates

Cars (rate per kilometre)

Motor travel rates (from 1 April 2017)

Distance band

Engine capacity up to 1200cc

Engine capacity 1201cc - 1500cc

Engine capacity 1501cc and over

Up to 1,500 km

(Band 1)

37.95 cent

39.86 cent

44.79 cent

1,501 - 5,500 km

(Band 2)

70.00 cent

73.21 cent

83.53 cent

5,501 - 25,000 km

(Band 3)

27.55 cent

29.03 cent

32.21 cent

25,001 km and over

(Band 4)

21.36 cent

22.23 cent

25.85 cent

The kilometres accumulated by an employee between 1 January 2017 and 1 April 2017 will not be altered by the introduction of these new bands and rates. Actual kilometres driven to date will, however, count towards total kilometres for the year.

For example, if you had claimed 1,400km on 1 April 2017, you would then move to the new Band 1. Once you have driven a further 100km, you would then move to Band 2.

Motorcycles (rate per kilometre)

Motorcycle rates (from 5 March 2009)


Engine capacity up to 150cc

Engine capacity 151cc - 250 cc

Engine capacity 251 cc - 600 cc

Engine capacity 601cc and over

Up to 6,437 km

14.48 cent

20.10 cent

23.72 cent

28.59 cent

6,438 km and over

9.37 cent

13.31 cent

15.29 cent

17.60 cent


Bicycle rates (from 1 February 2007)

Rate per km

8 cent


Current Subsistence Rates (applying from 1 July 2015) are:

Night Allowance

Day Allowance

Normal Rate

Reduced Rate

Detention Rate

10 hours or more

5 hours but less than 10 hours








Civil Service subsistence rates

Rates for assignments within the State

Overnight allowance

Domestic overnight subsistence rates (from 1 October 2018)

Rate category


Normal rate


Reduced rate


Detention rate


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:

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.

Day allowances

Domestic day subsistence rates (from 1 July 2019)

Period of assignment


Ten hours or more


Between five and ten hours


The assignment must be outside eight kilometres of the employee's home or 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

Subsistence rates for short term assignments

Period of assignment abroad

% of normal overnight rate

First month


Second and third month


Fourth, fifth and sixth month


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.




Revenue have issued guidance on the tax treatment of e-workers and remote workers.


eWorking is where an employee works:

eWorking involves:

Home expenses payment:

You can make a payment of €3.20 per workday to an eWorker employee without deducting:

This payment is to cover expenses such as heating and electricity costs.

If your employee’s costs are higher and you repay these expenses, records of the payments made must retained by you.

Your employees may instead choose to make a claim online at the end of the tax year. To do this, they must submit receipts to their local Revenue office using MyEnquiries which is available through MyAccount.

These arrangements only apply to eWorker employees. They do not apply to staff who bring work home outside of normal working hours.


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