Revenue eBrief No. 151/24
04 June 2024
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 as follows:
- Paragraph 1.4 to include guidance in regard to the mandatory reporting by employers under Enhanced Reporting Requirements (ERR). The payment of travel and subsistence expenses free of tax comes within the scope of the ERR, and
- Appendix 1 to reflect the increases in the Civil Service subsistence rates that apply from 14 December 2023.