Revenue eBrief No. 149/19

01 August 2019

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Tax and Duty Manual Part 05-01-06 has been updated as follows:

Chapter 2 - General principles. This chapter has been updated to include paragraphs on:

  • Reimbursement of toll charges
  • E-working.

Chapter 4 - Reimbursement of travel and subsistence expenses – specific scenarios. This chapter has been updated to include:

  • A paragraph on reimbursement of travel and subsistence expenses by intermediaries
  • A paragraph on temporary assignees from the State working abroad on foreign assignment
  • Reference to incidental duties in respect of section 195A TCA 1997.