Travel and Subsistence

PLEASE NOTE: This page links from the 2020-2022 Fórsa biennial report. For the latest rates (from 1st September 2022) please visit HERE.

Travel

Effective from 1st April 2017.

Motor travel (rate per kilometre)

Engine capacity up to 1200cc

  • Band 1 (0 – 1,500km) 37.95 cent
  • Band 2 (1,501 – 5,500km) 70.00 cent
  • Band 3 (5,501 – 25,000km) 27.55 cent
  • Band 4 (25,001km and over) 21.36 cent

Engine capacity 1201cc – 1500cc

  • Band 1 (0 – 1,500km)39.86 cent
  • Band 2 (1,501 – 5,500km) 73.21 cent
  • Band 3 (5,501 – 25,000km) 29.03 cent
  • Band 4 (25,001km and over) 22.23 cent

Engine capacity 1501cc and over

  • Band 1 (0 – 1,500km) 44.79 cent
  • Band 2 (1,501 – 5,500km) 83.53 cent
  • Band 3 (5,501 – 25,000km) 32.21 cent
  • Band 4 (25,001km and over) 25.85 cent

Motorcycles (rate per kilometre)

Engine Capacity: Up to 150cc

  • Up to 6,437 km  14.48 cent
  • 6,438 km and over 9.37 cent

Engine Capacity: 151cc to 250 cc

  • Up to 6,437 km 20.10 cent
  • 6,438 km and over 13.31 cent

Engine Capacity: 251 cc to 600 cc

  • Up to 6,437 km 23.72 cent
  • 6,438 km and over 15.29 cent

Engine Capacity: 601cc and over

  • Up to 6,437 km 28.59 cent
  • 6,438 km and over 17.60 cent

Subsistence

Standard domestic subsistence rates

Effective from the 1st October 2018.

Overnight rates

  • Normal rate €147.00
  • Reduced rate €132.30
  • Detention rate €73.50

Day rates

  • 5 hours but less than 10 hours €14.01 (increases to €15.41 from July 2019 )
  • 10 hours or more €33.61 (increases to €36.97 from July 2019 )

Vouched accommodation (VA) domestic subsistence rates (for use in Dublin only)

  • VA rate Vouched cost of accommodation up to €147.00 plus meals
  • Meals €33.61

Further information is available on the Revenue website.