Travel and Subsistence

Travel

Effective from 1st April 2017.

Motor travel (rate per kilometre)

Engine capacity up to 1200cc

  • Band 1 (0 – 1,500km) 37.95 cent
  • Band 2 (1,501 – 5,500km) 70.00 cent
  • Band 3 (5,501 – 25,000km) 27.55 cent
  • Band 4 (25,001km and over) 21.36 cent

Engine capacity 1201cc – 1500cc

  • Band 1 (0 – 1,500km)39.86 cent
  • Band 2 (1,501 – 5,500km) 73.21 cent
  • Band 3 (5,501 – 25,000km) 29.03 cent
  • Band 4 (25,001km and over) 22.23 cent

Engine capacity 1501cc and over

  • Band 1 (0 – 1,500km) 44.79 cent
  • Band 2 (1,501 – 5,500km) 83.53 cent
  • Band 3 (5,501 – 25,000km) 32.21 cent
  • Band 4 (25,001km and over) 25.85 cent

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 October 2018.

Overnight rates

  • Normal rate €147.00
  • Reduced rate €132.30
  • Detention rate €73.50

Day rates

  • 10 hours or more €33.61
  • 5 hours but less than 10 hours €14.01

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

  • VA rate Vouched cost of accommodation up to €147.00 plus meals
  • Meals €33.61

Further information is available on the Revenue website.