Revenue eBrief No. 228/21
15 December 2021
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Tax and Duty Manual Part 05-01-06 - Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees - has been updated in Appendix 1, with related changes in Appendix 2, to include the revised Standard Domestic Subsistence Rates with effect from 1 December 2021.