Ireland’s Revenue conducted a review of the mileage and subsistence rates for public service in late 2024, and the revised rates became effective on 29 January 2025.
These mileage and subsistence rates for public service may also be used by private-sector employers to reimburse employee travel expenses on a tax-free basis.
The mileage rates remain unchanged and have been reissued below.
The rate for EV cars is the same as that for 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.
Some changes have also been made to the reimbursement rates for accommodation. The overnight rate has been increased from EUR 195 to EUR 205.53. The 5-hour and 10-hour subsistence day rates increased from EUR 42.99 and EUR 17.92, respectively, to EUR 46.17 and EUR 19.25 since they were last revised in December 2023. The current Civil Service subsistence rates are set out below.
A Vouched Accommodation (VA) rate continues to apply when officers encounter difficulties in sourcing suitable accommodation in Dublin within the standard rate. In those cases, a Vouched Accommodation Rate will remain the vouched costs of accommodation up to a limit of the standard overnight rate (EUR 205.53) plus EUR 46.17.
For more information on these changes, please consult your regular BDO contact or the author of this article.
Mark Hynes
BDO in Ireland
These mileage and subsistence rates for public service may also be used by private-sector employers to reimburse employee travel expenses on a tax-free basis.
The mileage rates remain unchanged and have been reissued below.
| Distance bands | Engine Capacity | Engine Capacity | Engine capacity | |
| up to 1200cc | 1201cc to 1500cc | 1501cc and over | ||
| Band 1 | 0 - 1,500 km | 41.80 cent | 43.40 cent | 51.82 cent |
| Band 2 | 1,501 – 5,500 km | 72.64 cent | 79.18 cent | 90.63 cent |
| Band 3 | 5,501 – 25,000 km | 31.78 cent | 31.79 cent | 39.22 cent |
| Band 4 | 25,001 km and above | 20.56 cent | 23.85 cent | 25.87 cent |
The rate for EV cars is the same as that for 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.
Civil Service Subsistence Rates
Some changes have also been made to the reimbursement rates for accommodation. The overnight rate has been increased from EUR 195 to EUR 205.53. The 5-hour and 10-hour subsistence day rates increased from EUR 42.99 and EUR 17.92, respectively, to EUR 46.17 and EUR 19.25 since they were last revised in December 2023. The current Civil Service subsistence rates are set out below.
Standard Domestic Subsistence Rates - Effective from 29 January 2025
| Overnight Rates | ||
| Normal Rate | Reduced Rate | Detention Rate |
| EUR 205.53 | EUR 184.98 | EUR 102.76 |
| Day Rates | |
| 10 hours or more | 5 hours but less than 10 hours |
| EUR 46.17 | EUR 19.25 |
Vouched Accommodation (VA) Rate for Dublin
A Vouched Accommodation (VA) rate continues to apply when officers encounter difficulties in sourcing suitable accommodation in Dublin within the standard rate. In those cases, a Vouched Accommodation Rate will remain the vouched costs of accommodation up to a limit of the standard overnight rate (EUR 205.53) plus EUR 46.17.| Vouched Accommodation | |||
| (“VA”) Rate | Accommodation | Meals | |
| Vouched cost of accommodation up to EUR 205.53 | plus | ||
| VA Rate | EUR 46.17 |
For more information on these changes, please consult your regular BDO contact or the author of this article.
Mark Hynes
BDO in Ireland