Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Revenue eBrief No. 228/21

Tax and Duty Manual Part 05-01-06 – Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees – has been updated in Appendix 1, with related changes in Appendix 2, to include the revised Standard Domestic Subsistence Rates with effect from 1 December 2021.

Extract:

Appendix 1: Current Civil Service rates for travel and subsistence(see page 37)

Appendix 2: Prior Civil Service rates for travel and subsistence (see page 39)