Changes to civil service subsistence rates from 29 January 2025.
An employer may reimburse an employee for travel and subsistence expenses incurred while performing employment duties, using a flat rate that does not exceed the civil service rates for travel and subsistence. This reimbursement is subject to certain conditions.
The civil service subsistence rates have been increased with effect the 29 January 2025 and the revised rates are set out in the following Tables.
Day Allowances
| Period of assignment |
New Rate effective 29 January 2025 |
Old Rate effective from 14 December 2023 |
| Ten hours or more |
€46.17 |
€42.99 |
| Between five and ten hours |
€19.25 |
€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.
Overnight Rates
The normal overnight rate will increase from €195 to €205.53.
| Rate Category |
New Rate effective 29 January 2025 |
Old Rate effective 14 December 2023 |
| Normal Rate |
€205.53 |
€195.00 |
| Reduced Rate |
€184.98 |
€175.50 |
| Detention Rate |
€102.76 |
€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”) Rate for Dublin
A Vouched Accommodation (VA) rate continues to apply where employees encounter difficulty in sourcing suitable accommodation in Dublin within the standard rate.
In such cases, a Vouched Accommodation Rate will remain the vouched costs of accommodation up to a limit of the standard overnight rate (€205.53) plus €46.17 (meals at 10 hour rate).
| Vouched Accommodation (VA) |
Accommodation |
|
Meals – New Rate effective 29 January 2025 |
Old Rate effective from 14 December 2023 |
| VA Rate |
Vouched cost of accommodation up to €205.53 |
Plus |
€46.17 |
€42.99 |
Motor Travel
The motor travel rates in effect since 1 September 2022 are unchanged.
| Distance band |
Engine capacity up to 1200cc |
Engine capacity 1201cc - 1500cc |
Engine capacity 1501cc and over |
Up to 1,500 km
(Band 1) |
41.80 cent |
43.40 cent |
51.82 cent |
1,501 - 5,500 km
(Band 2) |
72.64 cent |
79.18 cent |
90.63 cent |
5,501 - 25,000 km
(Band 3) |
31.78 cent |
31.79 cent |
39.22 cent |
25,001 km and over
(Band 4) |
20.56 cent |
23.85 cent |
25.87 cent |
Mileage claims made in respect of journeys carried out in electric vehicles should use the rates applicable to engine capacity 1201cc-1500cc set out in the above table.
Enhanced Reporting Requirements (ERR)
The payment of tax free travel and subsistence expenses is subject to ERR reporting requirements.
Payroll outsourcing and advisory services
If you have any enquiries about the subsistence rates, please contact our team of experts.