If you’re a public sector worker in Ireland, understanding civil service subsistence rates is key to ensuring you’re reimbursed fairly for your work-related travel expenses. Whether you’re travelling overnight for a meeting or using your vehicle for work trips, there are allowances available to help cover costs like accommodation, meals, and mileage.
In this blog post, we walk you through everything you need to know about civil service rates, how to file claims, and how Irish Tax Rebates can help you maximise your claims.
Here’s what we will cover:
- What are civil service subsistence rates?
- Why are civil subsistence rates important?
- When can subsistence allowances be claimed?
- Types of subsistence allowances
- Exceptions to subsistence rates
- How to file claims for subsistence allowances
- How to keep track of travel expenses?
- How Irish Tax Rebates can help you with civil service subsistence rates?
What are civil service subsistence rates?
Civil service subsistence is a tax-free allowance given to employees in Ireland to cover meals and accommodation costs while travelling for work. These rates are designed to reimburse employees fairly. They apply to public sector workers but are often used as a guideline by private companies too.
Why are civil subsistence rates important?
Civil service subsistence rates are important because they ensure employees aren’t out of pocket for work-related travel expenses. They provide a fair, standardised way to cover costs like meals and accommodation, reducing financial strain on workers. These rates also follow tax rules, making the process fair and easy for everyone.
When can subsistence allowances be claimed?
Subsistence allowances can be claimed when an employee is required to travel for work. To be eligible, the trip must include an overnight stay or require travelling more than 100 kilometres from both your home and your place of work. The allowances cover meals, accommodation, and mileage costs while working away, and you can claim them as long as the trip meets these requirements.
Types of subsistence allowances
Accommodation rates
As of January 2025, the standard overnight subsistence rate in Ireland is €205.53. This rate applies to overnight stays up to 24 hours, provided the location is at least 100 kilometres from both the employee’s home and workplace.
Day allowances
Day allowances are available when the employee has an assignment outside eight kilometres of their own home and normal place of work. For ten hours or more away it is € 46.17 and between five and ten hours is € 19.25. You can only claim both a day and overnight allowance if you work five hours or more the next day.
Overnight allowances
Overnight allowances cover both accommodation and meal costs when employees must stay away for work. The normal rate is €205.53 per night for the first 14 nights, reducing to €184.98 for the next 14 nights and €102.76 for each of the following 28 nights. If the stay lasts longer than 56 nights, you will need approval from Revenue to keep claiming subsistence.
Mileage rates and travel
The civil service mileage rates pay employees for using their vehicles for work trips. The amount depends on the engine size and how far they travel.
The mileage rates for cars vary based on engine capacity:
Motor travel rates by kilometre & engine capacity
| Distance band and over | Up to 1200cc | 1201cc to 1500cc | 1501cc |
|---|---|---|---|
| Up to 1500km (Band 1) | 41.80c | 43.40c | 51.82c |
| Up to 1501km to 5500km (Band 2) | 72.64c | 79.18c | 90.63c |
| Up to 5501km to 25000km (Band 3) | 31.78c | 31.79c | 39.22c |
| Up to 25001km (Band 4) | 20.56c | 23.85c | 25.87c |
Mileage claims made in respect of journeys carried out in electric vehicles should use the rates applicable to engine capacity 1201cc-1500cc. Please see the above table.
Reduced motor travel rates by kilometre & engine capacity
Reduced mileage rates apply for journeys associated with an official’s job but not solely related to the performance of those duties. Examples include necessary travel in relation to:
- Attendance at confined promotion competitions
- Attendance at approved courses of education / conferences
- Up to 1200cc – 21.23 cents per km
- 1201cc to 1500cc – 23.80 cents per km
- 1501cc and over – 25.96 cents per km
Motorcycle travel rates by kilometre & engine capacity
Mileage rates for motorcycles in Ireland vary based on engine capacity and distance travelled.
For trips up to 6,437 km per year:
- Up to 150cc – 14.48 cents per km
- 151cc to 250cc – 20.10 cents per km
- 251cc to 600cc – 23.72 cents per km
- 601cc and over – 28.59 cents per km
For trips 6,438 km and over:
- Up to 150cc – 9.37 cents per km
- 151cc to 250cc – 13.31 cents per km
- 251cc to 600cc – 15.29 cents per km
- 601cc and over – 17.60 cents per km
Employees using bicycles can claim 8 cents per kilometre. These rates make sure employees are fairly reimbursed and make the claims process easier.
Exceptions to subsistence rates
Not all work-related expenses can be reimbursed by your employer, as there are some exceptions. The rule is that expenses must be directly related to your job and exclusively for work purposes.
If an expense includes personal costs or isn’t essential for your job, it won’t be covered.
Here are some common examples of expenses that won’t be reimbursed:
- Family travel costs: If your spouse, partner, or children travel with you for work, their expenses won’t be reimbursed.
- Parking fines: You’ll be responsible for paying any fines, such as speeding or parking tickets.
- Hotel extras: Charges for things like laundry, minibar snacks, or personal phone calls won’t be reimbursed.
How to keep track of travel expenses?
Start by keeping a log of all your travel-related expenses, including meals, accommodation, and transportation costs. Use a notebook or Excel to record the date, the purpose of the trip, and the amount spent. If possible, try to keep receipts for all expenses. This will help support your claims and ensure you’re not missing out on any potential reimbursements.
How to file claims for subsistence allowances
Claiming subsistence allowances is easy, but you need to follow the right steps and have the right paperwork. Submitting the correct documents helps make the process quick and pain-free.
Here’s how to do it:
Provide necessary documents
To claim subsistence allowances, you must provide details about your trip, like the dates, destination, and reason for travel. You may also need to submit receipts for accommodation and other expenses, such as meals. Check with your employer to know exactly what’s required if you’re stuck.
Fill out a form
To submit your claim, you’ll usually need to fill out a form provided by your employer or use an online system. Make sure all details are filled in, and attach any required documents, like receipts or travel details. Once submitted, your employer will review the claim and process the payment based on the subsistence rates. Always keep a copy of your claim and documents for your records.
How Irish Tax Rebates can help you with civil service subsistence rates?
Our tax experts know the system inside and out, making sure you get every benefit you’re entitled to.
