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Revised civil service travel and subsistence rates
We would like to draw your attention to revised civil service travel and subsistence rates issued and in effect from Saturday 1st April 2017.
While we note many clients use the civil service rates as a guide for the maximum amount allowable to be paid to employees, these are only guidelines.  They are not the 'minimum' amounts allowed for tax purposes but the maximum amounts.  No client should feel under pressure to review their rates upwards unless the company is in the financial position to do so and the directors are comfortable the new rates can be sustained in the medium term.
See below for relevant details and please contact us if you have any queries.
Revised civil service travel and subsistence rates
Revised civil service travel and subsistence rates have been introduced effective from 1 April 2017.
Under Revenue Forms IT51 (Mileage) and IT54 (subsistence) employers can pay amounts to employees and directors up to the civil service rates without deduction of tax where the conditions set out in IT51 and IT 54 are adhered to.


There has been a change in the methodology  used to reflect changes in technology, road conditions, commuter behaviour and car ownership patterns.

Some of the key changes made to the formula include:
a. An increase in the number of distance bands from two to four which focuses the regime on those who do significant work related driving;
b. A lower recoupment rate for the first 1,500km;
c. An increased recoupment rate from 1,501km to 5,500 focused on those who do significant work related driving;
d. More beneficial compensation rates for cars with lower engine sizes and emissions;
e. The formula for calculating mileage now assumes an individual replaces their car every four years rather than every three years.

Further information can be found at :



Domestic Subsistence allowance rates have also been revised.
  • The 'five hour' rate of €14.01 and 'ten hour' rate of €33.61 remain unchanged.  
  • A new overnight rate of  €133.73 will apply from 1st April, in recognition of the increasing costs of overnight accommodation.
  • Due to the exceptionally high cost of hotel accommodation in Dublin, especially at peak periods, a new vouched rate applies, up to a maximum of  €167.34 (the new overnight rate plus the 10-hour rate), for which a hotel receipt must be provided.

See http://circulars.gov.ie/pdf/circular/per/2017/06.pdf



Subsistence allowance for travelling abroad has also been revised.

See http://circulars.gov.ie/pdf/circular/per/2017/07.pdf

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