Reimbursement of Travel and Subsistence (Update)

Revenue have updated their tax and duty manual on the Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees.

The main changes are as follows:

  • To update the guidance in respect of the new civil service rates as provided for in DPER circulars 16/2022 and 17/2022.
  • Section 2.5.1 Remote Working has been created to clarify that employees who work part time at home and part time in the office cannot claim expenses for travelling between the two.

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Disclaimer :

Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.

18 April 2023