Revenue have recently revised the Civil Service mileage rates that can be also be used by employees outside civil service for business journeys. These are the maximum rates allowable. Note the rates drop dramatically after 5,500 km. Subsistence rates stay the same
Good news you can still claim 8 cent a km for business trips on your bicycle (and keep fit) !

Current Civil Service rates

Civil Service motoring and bicycle rates

Cars (rate per kilometre) 

Motor travel rates - from 1 April 2017



Engine capacity up to 1200cc

Engine capacity1201cc - 1500cc

Engine capacity 1501cc and over

Band 1

0 - 1,500 km

37.95 cent



Band 2

1,501 - 5,500 km




Band 3

5,501 - 25,000 km




Band 4

25,001 km and over




The amount of mileage accumulated by an employee between 1 January 2017 and 1 April 2017 will not be altered by the introduction of these new bands and rates. Mileage to date will, however, count towards total mileage for the year.

For example, if you had claimed 1,400km on 1 April 2017, you would then move to the new Band 1. Once you have driven a further 100km, you would then move to Band 2.



Rates per km

8 cent

Civil Service subsistence rates

Rates for absences within the State

Domestic overnight subsistence rates (from 1 July 2015)

Domestic overnight subsistence rates

Normal Rate


Reduced Rate


Detention Rate


Overnight allowance covers an overnight absence of up to 24 hours. This must be at least 100km from the employee's home and their normal place of work.

Normal Rate is for absences up to 14 nights.

Reduced Rate covers the next 14 nights.
Detention Rate covers each of the next 28 nights.
For absences over 56 nights, you must make an application to Revenue.

Day allowances

There are two categories, five to ten hours and over ten hours absence. The absence must be outside eight kilometres of the employee's home or normal place of work (five kilometres prior to 1 July 2015).

Domestic day subsistence rates

Ten hours or more


Between five and ten hours


Rates for absences outside the State

Short term absence
These rates can be used for a temporary absence of up to six months where your employee is working abroad.

Subsistence rates for short term absences

% of subsistence rate

Fourth, fifth and sixth month

Subsistence rates for short term absences

Period of assignment abroad

First month


Second and third month



For the first month of the absence you can allow subsistence for the overnight rate. This is to facilitate the employee to find self catering accommodation.

For the remainder of the absence you can allow subsistence costs and a portion of the ten hour day rate. The subsistence cost can cover the cost of reasonable accommodation. You can allow 50% of the day rate (ten hours) for the location.

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