New approved Civil Service rates for mileage and subsistence - latest updates

New approved Civil Service rates for mileage and subsistence - latest updates

A review of the mileage and subsistence rates for the public service was carried out late last year and the revised rates became effective on 14 December 2023.

The mileage rates remain unchanged from the 1 September 2022 review and have been re-issued below. 

Distance bandsEngine CapacityEngine CapacityEngine capacity
up to 1200cc1201cc to 1500cc1501cc and over
Band 10 - 1,500 km41.80 cent43.40 cent51.82 cent
Band 21,501 – 5,500 km72.64 cent79.18 cent90.63 cent
Band 35,501 – 25,000 km31.78 cent31.79 cent39.22 cent
Band 425,001 km and above20.56 cent23.85 cent25.87 cent

The rate for EV cars is the same rate as that applying to vehicles in the middle category of 1,201 to 1,500 CC. The rate for hybrid cars will continue to be determined by their internal combustion engine (cc) size, and expenses should not be claimed in the EV category.

 

Civil Service Subsistence Rates


Some changes have also been made to the reimbursement rates for accommodation. The overnight rate has been increased from €167 to €195. The 5 and 10-hour subsistence day rates increased from €39.08 and €16.29 respectively to €42.99 and €17.92 since last revised in December 2021. The current Civil Service subsistence rates are set out below.

  • Standard Domestic Subsistence Rates - effective from 14 December 2023

Overnight Rates

Normal Rate

Reduced Rate

Detention Rate

€195.00€175.50€97.50

 


Day Rates


10 hours or more

5 hours but less than 10 hours
€42.99€17.92


  • Vouched Accommodation (VA) Dublin only
Vouched Accommodation 


(“VA”) RateAccommodation

Meals

Vouched cost of accommodation up to €195.00plus
VA Rate

€42.99


These mileage and subsistence rates for the public service may also be used by private-sector employers for the reimbursement of employee travel expenses on a tax-free basis.

For support on Employment Tax matters