Manual on reimbursement of travel and subsistence expenses updated

Revenue has updated the Tax and Duty Manual Tax Treatment of the reimbursement of expenses of travel and subsistence to office holders to reflect the increase in civil service subsistence rates effective from 29 January 2025.  The manual contains a link to a circular issued by the Department of Public Expenditure, NPD Delivery and Reform, on civil service rates for foreign assignments of six months or less.

The manual has been updated to remove the following information which is now obsolete:

• The reference to reimbursement of the cost of flights cancelled due to Covid 19,
• Historical civil service rates for travel and subsistence which are still available in archived versions of the manual, and
• Details on class of allowances which have been discontinued since 2015.