Civil service mileage and subsistence rates

Employees' motor expenses rates from 1 April 2017
The updated motor travel rates that take effect from 1 April 2017 are shown below:
 Distance Bands
 capacity up
 to 1200cc

1201cc to 1500cc
1501cc and over
 Band 1
 0 - 1,500 km  37.95 cent
 39.86 cent
 44.79 cent
 Band 2
 1,501 - 5,500 km
 70.00 cent
 73.21 cent
 83.53 cent
 Band 3
 5,501 - 25,000 km
 27.55 cent
 29.03 cent
 32.21 cent
 Band 4
 25,001 km and over
 21.36 cent
 22.23 cent
 25.85 cent

In addition, the updated rates take effect from 1 July 2019:

 Overnight rates
 Normal rate
 Reduced rate
Detention rate
 €147.00  €132.30  €73.50

 Day rates 
 10 hours or more
 5 hours but less than 10 hours
 €36.97  €15.41

 Vouched Accommodation ("VA") Domestic Subsistence Rates (for use in Dublin only)
 Vouched cost of accommodation up to €147
 Plus €36.97

Employees' motor expenses up to 31 March 2017
The following is a link to the current Civil Service kilometric rates for cars, motorcycles and bicycles for individuals who are obliged to use their car, motorcycle or bicycle in the performance of the duties of their employment:

Employees' subsistence expenses up to 31 March 2017
This is a further link which deals with the reimbursement of subsistence expenses to employees:

Other tax reliefs and deductions
If you need assistance with the completion of a tax return, please contact a member of our professional Team on +353 74 912 2820 or email us at:

Disclaimer information:

The information contained in this update may be subject to change and accordingly is not a substitute for professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional advisor. This firm shall not be responsible for any loss whatsoever sustained by any person who relies on this update.