Revenue has update the Tax and Duty Manual which provides guidance on the tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees, as follows:
- Guidance regarding the mandatory reporting by employers under Enhanced Reporting Requirements (ERR) as the payment of travel and subsistence expenses free of tax comes within the scope of the ERR (paragraph 1.4)
- Increased Civil Service subsistence rates applicable from 14 December 2023 (appendix 1).
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