Recent changes have been made to the Civil Service Travel and Subsistence rates. These rates can also be used by non-public sector employers who wish to reimburse employee subsistence expenses using flat rates rather than on a receipted basis. The changes took effect for a minimum of three years from 1 April 2017 and are detailed in the DPER circulars attached regarding Motor Travel rates and Domestic Subsistence Allowances.
Revenue have recently updated their Tax and Duty Manuals to reflect these changes in the applicable rates. A copy of these manuals can be found here (includes the 2017 Civil Service subsistence rates for absences within the State) and here (includes the 2017 Civil Service kilometric rates).
The key changes include:
A) An increase in the number of distance bands from 2 to 4.
B) A lower recoupment rate for the first 1,500km.
C) Higher compensation rates for cars with lower engine sizes.
D) An increase in the overnight rates for domestic subsistence.
E) The introduction of a vouched accommodation rate for Dublin.
If you have any queries in relation to the above, please do not hesitate to get in contact with the team at HLB Sheehan Quinn.
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