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Reimbursement of Travel and Subsistence Expenses - Tax Treatment


31 May 2017

The Irish Revenue issued revised guidance notes for the reimbursement of travel and subsistence expenses to employees and office holders.

The update reflects

(i) the new civil service rates for travel and subsistence that apply from 1 April 2017

(ii) clarify the country money rate payable to site based employees

(iii) include a section of "mixed appointments" where an employee falls partly within the term "travelling appointment" and partly within the term "site based" employee

Read Guidance here

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