Revenue E-Brief Issue 63/2015, 29 June 2015
While the reimbursement to an office holder or employee of expenses of travel and subsistence is a matter for the relevant body or employer, the tax treatment of such reimbursements is a separate matter. Guidance relating to the tax treatment of reimbursements is published on the Revenue website.
Following an agreed recommendation made by the General Council under the scheme of conciliation and arbitration for the Civil Service (General Council Report 1531 refers), changes will be made to the Civil Service distance requirements and rates with effect from 1 July 2015. These changes are reflected in Revenue Leaflet IT 54 - Employees' Subsistence Expenses.
The distance requirements provide that:
Refer to Part 05-02-04, which is available on the revenue website under About Us / Freedom of Information / Tax and Duty Manual/Income Tax Capital Gains Tax Corporation Tax / Part 38.
29 June 2015