You can cover your employees’ expenses for business travel and provide subsistence payments when they work away from their usual workplace.
Additionally, you can reimburse employees for using their personal cars, motorcycles, or bicycles for business purposes.
A review of the mileage and subsistence rates for public service has been carried out. The revised rates became effective on 29 January 2025. Look for the newly approved rates for mileage and subsistence in this post.
Civil Service Subsistence Rates
The reimbursement rates for accommodation have been updated. The overnight rate has increased from €195 to €205.53. Additionally, the 5-hour and 10-hour subsistence day rates have risen from €17.92 and €42.99 to €19.25 and €46.17, respectively, since their last revision in December 2023. The updated Civil Service subsistence rates are detailed below.
|
Overnight rates |
||
|---|---|---|
| Normal Rate | Reduced Rate | Detention Rate |
| €205.53 | €184.98 | €102.76 |
Normal Rate (€205.53) is the standard reimbursement amount for an overnight stay.
Reduced Rate (€184.98) – a lower rate, possibly applicable for longer stays or specific conditions where full expenses aren’t incurred.
Detention Rate (€102.76) – the lowest rate, likely used when accommodation is provided at no cost or at a significantly reduced expense.
significantly reduced expense.
|
Day Rates |
||
| Period of Time | 10 hours or more | Less than 5 hours |
| From Dec 2023 | €42.99 | €17.92 |
| From 29 Jan 2025 | €46.17 | €19.25 |
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Some changes have been made to the Vouched Accommodation Rate for Dublin only. They’re set out in the table belo.w
|
Accommodation |
Meals | |
| VA Rate | Vouched cost of accommodation up to €205.53 | €46.17 |
The Mileage Rates
The mileage rates remain unchanged and set out in the table below.
| Distance Bands | Engine Capacity up to 1200cc | Engine Capacity 1201cc to 1500cc | Engine Capacity 1501cc and over |
| Band 1 (0 – 1,500 km) | 41.80 cent | 43.40 cent | 51.82 cent |
| Band 2 (1,501 – 5,500 km) | 72.64 cent | 79.18 cent | 90.63 cent |
| Band 3 (5,501 – 25,000 km) | 31.78 cent | 31.79 cent | 39.22 cent |
| Band 4 (25,001 km and above) | 20.56 cent | 23.85 cent | 25.87 cent |
The reimbursement rate for EVs matches the rate for vehicles in the 1,201 to 1,500 CC category. Hybrid car rates will still be based on their internal combustion engine (cc) size, and expenses should not be claimed under the EV category
Bear in mind that mileage and subsistence payments are only one part of how a director takes money out of an Irish company. Our guide to paying yourself as a director compares salary and dividends in detail, and our overview of corporation tax deadlines and payments explains what the company itself must file and pay. To put the rates above into practice, our mileage claim calculator works out the tax-free reimbursement for any business journey.
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