Revenue eBrief No. 149/19
Tax and Duty Manual Part 05-01-06 has been updated as follows:
Chapter 2 – General principles. This chapter has been updated to include paragraphs on:
- Reimbursement of toll charges
Chapter 4 – Reimbursement of travel and subsistence expenses – specific scenarios. This chapter has been updated to include:
- A paragraph on reimbursement of travel and subsistence expenses by intermediaries
- A paragraph on temporary assignees from the State working abroad on foreign assignment
- Reference to incidental duties in respect of section 195A TCA 1997.
The tax treatment of the reimbursement of toll charges depends on the circumstances giving rise to the toll charges. If an employer reimburses toll charges, incurred by an employee or director when travelling to and from work (and vice versa), the reimbursement should be put through the payroll and PAYE, PRSI and USC charged.
Reimbursement of toll charges incurred on business journeys however may be paid without operation of PAYE, PRSI and USC.