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- Revised Motor & Travel Rates and Subsistence Allowances From 1 April 2017
18 May, 2017
From April 2017 a number of changes were made to the Civil Service " Subsistence Rates (Domestic & Foreign)" and the "Motor Travel Rates"

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Revised Motor & Travel Rates and Subsistence Allowances From 1 April 2017

The key changes to the Motor Travel Rates are as follows: -

  • The revised rates will apply from 1st April 2017.
  • An increase in the number of distance bands from two to four bands.
  • A lower recoupment rate for the first 1,500km travelled.
  • An increased recoupment rate from 1,501km to 5,500Km.
  • The amount of mileage accumulated by employees/directors between 1st January 2017 and 1st April 2017 will not be altered by the introduction of these new bands and rates. Mileage to 31 March will, however, count towards aggregated mileage for the year. For example, an employee / director driving a car in the ‘1200-1500cc’ engine size who had claimed 1,400km on 1st April 2017 would then move to the new Band 1 and receive 39.86 cent per kilometre. Once they have driven a further 100km, they would then move to Band 2 and receive 73.21 cent per kilometre.
  • "Reduced Motor Travel "rates" (per attached) are payable to employees / directors who undertake a journey associated with their job but not solely related to the performance of their duties, such as:
    • Attendance at confined promotion competitions,
    • Attendance at approved courses of education,
    • Attendance at courses or conferences,
    • Return visits home at weekends during a period of temporary transfer.
  • The new travel rates  will be locked in for a period of three years.

 

The changes to the Domestic Subsistence Rates are as follows:

  • New rates are effective from 1st April 2017.
  • The day rates remain unchanged.
  • The standard overnight rate has increased.
  • A new "Vouched Accommodation" rate is introduced for Dublin only.
  • A Vouched Accommodation Rate consisting of the vouched costs of accommodation up to a limit of the standard overnight rate (€133.73) plus the appropriate day rate for the employee / directors meals, may be claimed e.g. Accommodation cost up to €133.76 plus  €14.01 / €33.61.

For further information on the Revised Rates please follow the links below: 

Revenue leaflet IT 51 (Motor Rates)

Revenue leaflet IT 54 (Subsistence Rate) 

The Revenue Statement of Practice SP - IT/2/2007 provides further information on the subject of reimbursement of employee's travel and subsistence expenses. Please click on the link below to access this document.

 Revenue Statement of Practice SP - IT/2/2007

 

Revised Foreign Subsistence Allowances

  • Rates effective from 1st April 2017.
  • The “Conference Rate” renamed the Vouched Accommodation (“VA”) Rate. 

For further information on the Revised Foreign Subsistence Allowances please click on the link below:

Subsistence Allowances Abroad 

NKC Business & Taxation Consultants Limited is registered to carry on audit work in Ireland and the UK by the Institute of Chartered Accountants in Ireland. Details about our audit registration can be viewed at www.cro.ie/auditors for Ireland and www.auditregister.org.uk for the UK under reference number AI3013160. NKC Business & Taxation Consultants  is also authorised to carry on investment business by the Institute of Chartered Accountants in Ireland.