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Motor Expenses

A self-employed person can set off the motor expenses in respect of the use of a private car for business purposes.

Mileage

No tax liability is incurred where there is reimbursement by the employer of vouched expenses incurred for the purposes of the trade.

If a round sum expense allowance is given to an employee, it is regarded as income and taxed accordingly under PAYE. Subsequently, a claim for refund of income tax can be made based on allowable business expenditure incurred.

An employee may claim a mileage allowance, where they use their own private cars for business purposes and pay all expenses including petrol/diesel, insurance and other overheads. Provided the reimbursement is in accordance with Revenue guidelines at rates not in excess of Civil Service Mileage Rates, no prior agreement with the Inspector of Taxes is required.

CIVIL SERVICE MILEAGE RATES

From 5 March 2009 (Rate per KM)

Official Motor Engine capacity Engine capacity Engine capacity
Travel in a calendar year up to 1,200cc 1,200cc to 1,500cc 1,501 cc and over
(cent) (cent) (cent)
Up to 6,437 Km
(4,000 miles)
39.12 46.25 59.07
6,438 Km and over
(4,001 miles and over)
21.22 23.62 28.46

Travel between home and work is not regarded as being for business purposes.

Subsistence Allowances

Subsistence allowance can be paid to staff who work away from base in carrying out their duties of employment.

CIVIL SERVICE SUBSISTENCE RATES

From 5 March 2009

Over Night Allowance Day Allowance
Class of Allowance Normal Rate Reduced Rate Detention Rate 10 hours or more 5 to 10 Hours
A 108.99 100.48 54.48 33.61 13.71
B 107.69 92.11 53.87 33.61 13.71
Class Salary
A €69,659
B €37,536

Normal Rate Up to 14 nights

Reduced rate Next 14 nights

Detention rate Absence over 28 nights.

Special rules apply to absences over 56 nights.

The day and night allowance cannot be paid in respect of the same period

There are detailed rules and conditions governing the payment of subsistence allowances. Advice should be taken before proceeding with any payments.

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