Travel and Subsistence

Travel

Effective from 1 September 2022.

Motor travel (rate per kilometre)

Engine capacity up to 1200cc

  • Band 1 (0 – 1,500km) 41.80 cent
  • Band 2 (1,501 – 5,500km) 72.64 cent
  • Band 3 (5,501 – 25,000km) 31.78 cent
  • Band 4 (25,001km and over) 20.56 cent

Engine capacity 1201cc – 1500cc

  • Band 1 (0 – 1,500km) 43.40 cent
  • Band 2 (1,501 – 5,500km) 79.18 cent
  • Band 3 (5,501 – 25,000km) 31.79 cent
  • Band 4 (25,001km and over) 23.85 cent

Engine capacity 1501cc and over

  • Band 1 (0 – 1,500km) 51.82 cent
  • Band 2 (1,501 – 5,500km) 90.63 cent
  • Band 3 (5,501 – 25,000km) 39.22 cent
  • Band 4 (25,001km and over) 25.87 cent

The rate for EV cars is being  set at the same rate as that applying to vehicles in the middle  category of 1,201 to 1,500 CC. The rate for hybrid cars will continue to be determined by their internal combustion engine (cc) size and expenses should not be claimed in the EV category.

Motorcycles (rate per kilometre)

Engine Capacity: Up to 150cc

  • Up to 6,437 km  14.48 cent
  • 6,438 km and over 9.37 cent

Engine Capacity: 151cc to 250 cc

  • Up to 6,437 km 20.10 cent
  • 6,438 km and over 13.31 cent

Engine Capacity: 251 cc to 600 cc

  • Up to 6,437 km 23.72 cent
  • 6,438 km and over 15.29 cent

Engine Capacity: 601cc and over

  • Up to 6,437 km 28.59 cent
  • 6,438 km and over 17.60 cent

Subsistence

Standard domestic subsistence rates

Effective from the 1st September 2022.

Overnight rates

  • Normal rate €167.00
  • Reduced rate €150.30
  • Detention rate €83.50

Day rates

  • 5 hours but less than 10 hours €16.29
  • 10 hours or more €39.08

Vouched accommodation (VA) domestic subsistence rates (for use in Dublin only)

  • VA rate Vouched cost of accommodation up to €167.00 plus meals
  • Meals €39.08

Further information is available on the Revenue website.