Road Haulier Drivers (Employees) – Subsistence Rates

Revenue eBrief No. 116/20

Road Haulier Drivers (Employees) – Subsistence Rates

The content of Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees): Subsistence Rates – has been updated as follows:

  • Material has been incorporated into chapter format and minor amendments have been made to make it more readable
  • New material has been added at Chapter 3(ii) regarding tachographs
  • New subsistence rates have been added, which apply with effect from 1 July 2019.