Revenue eBrief No. 058/25

11 March 2025

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

Tax and Duty Manual Part 05-01-06 - Treatment of the reimbursement of expenses of travel and subsistence to office holders and employees - has been updated to reflect the increase in the Civil Service subsistence rates, effective from 29th January 2025.  The revised rates are outlined in Circular 04/2025, issued by the Department of Public Expenditure, NPD Delivery and Reform..

In addition, the following changes have also been made:

• The reference to reimbursement of costs relating to flights cancelled due to Covid-19 has been removed from Chapter 2.1 - this guidance relates to the 2020 year of assessment, which is now outside the four-year timeframe as provided for in section 865 Taxes Consolidation Act 1997.
• Appendix 2 has been updated to remove some of the historical prior Civil Service rates for travel and subsistence - these rates are available on archived versions of the manual if required.
• Appendix 3, which dealt with class of allowances, has been removed as its application has been discontinued since 1 July 2015.
• A link to Circular 07/2017: Subsistence Allowances Abroad, issued by the Department of Public Expenditure, NPD Delivery and Reform, has been included in the table in Chapter 4.11.2 (Temporary assignees from the State working abroad on foreign assignment of 6 months or less).