Revenue eBrief No. 067/25
19 March 2025
Road Haulier Drivers (Employees) - Subsistence Rates
Tax and Duty Manual Part 05-02-10 - Road Haulier Drivers (Employees) - Subsistence Rates - has been updated in paragraph 5 to reflect the increases in subsistence rates that apply from 29 January 2025.
In addition, paragraph 6 has been updated to remove historical rates subsistence applicable to road haulier drivers for periods prior to 30 June 2019 - these rates are available on archived versions of the manual if required.