Travel and subsistence


You can pay your employees' expenses when they travel on business journeys. You can also pay subsistence if employees are working away from their normal place of work.

You can repay your employees when they use their private cars, motorcycles or bicycles for business purposes.

This section explains the types of travel that can qualify for these repayments.


You must report details of expenses paid for travel and subsistence to Revenue. For further information, please see Enhanced reporting requirements.

Next: Normal place of work