Road haulier drivers (employees) – subsistence rates

Revenue eBrief No. 056/19

Road haulier drivers (employees) – subsistence rates

Tax and Duty Manual Part 05-02-10 – ‘Road Haulier Drivers (Employees) – Subsistence Rates’ – has been updated to include new subsistence rates that apply from 1 October 2018.

The manual has also been updated to clarify that tachographs evidencing expense claims must be maintained for six years as they represent part of the books and records of the haulier business.

Haulier drivers have the option of operating on the basis of the agreed rates ‘Road Haulier Drivers (Employees) – Subsistence Rates’ and attaching conditions, or the Civil Service rates.

Alternatively, the employers can reimburse employees for actual receipted expenditure incurred.

Where the amounts reimbursed by employers are in excess of the amounts referredto above, the excess is subject to tax, USC and PRSI in the normal way.

NOTE: Employers are not required to be members of the IRHA to operate these rates

Appropriate books and records must be maintained by the employer so that an Inspector of Taxes can, on inspection, identify a driver receiving expenses with the job he/she has done