Revenue eBrief No. 226/22
Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated as follows:
- Paragraph 2 – reimbursement of subsistence expenses based on Civil Service rates now includes reference to the attaching conditions.
- Paragraph 3 – has been updated to reflect the terminology in Revenue’s Compliance Intervention Framework.
- Paragraphs 5 and 6 – updates to the rates of subsistence have been made.