Revenue eBrief No. 056/19

15 March 2019

Road haulier drivers (employees) - subsistence rates

Tax and Duty Manual Part 05-02-10 - 'Road Haulier Drivers (Employees) - Subsistence Rates' - has been updated to include new subsistence rates that apply from 1 October 2018.

The manual has also been updated to clarify that tachographs evidencing expense claims must be maintained for six years as they represent part of the books and records of the haulier business.