In July 2022, the Department of Public Expenditure and Reform released circulars revising the motor travel rates and the domestic subsistence allowances available to civil servants. Revenue have updated their Travel and Subsistence: Civil Servants Rates webpage to reflect the new rates and to include links to these circulars. These revised rates are effective from 1 September 2022.

Car Rates

Distance Band

Engine Capacity up to 1,200cc

Engine Capacity 1,201 to1,500cc

Engine Capacity 1,501 and over

Band 1 – Up to 1,500 KM

41.80 cent


43.40 cent

51.82 cent

Band 2 – 1,501-5,500 KM

72.64 cent

79.18 cent

90.63 cent

Band 3 – 5,501-25,000KM

31.78 cent

31.79 cent

39.22 cent

Band 4 – 25,011KM and over

20.56 cent

23.85 cent

25.87 cent

The kilometres accumulated by employees between 1 January and 31 August 2022 will not be altered by the new rates, but actual kilometres travelled will count towards the total for the year.

For journeys in electric vehicles the rates applicable to a 1,200 to 1,500cc engine should be applied.

 Reduced Mileage Rates

1200cc Engine Capacity

1201 to 1500cc Engine Capacity

Over 1,501cc Engine Capacity

21.23 cent

23.80 cent

25.96 cent


Reduced mileage rates apply for journeys associated with an official’s job but not solely related to the performance of those duties. Examples include necessary travel in relation to:

  •  attendance at confirmed promotion competitions
  •  attendance at approved courses of education or conferences.


Subsistence Rates

Overnight allowance for assignments within the state

Rate Category


Normal Rate


Reduced Rate


Detention Rate


The category is determined by the period of assignment.

  1. Normal – for up to 14 nights
  2. Reduced – the next 14 nights
  3. Detention – each night of the next 28 nights


If the assignment exceeds 56 nights an application must be made to Revenue to confirm subsistence is available. The period of subsistence at any one location is limited to six months.


Vouched Accommodation Rate – Dublin Only

Vouched Accommodation up to €167.00

Plus €39.08 for Meals


If you require any further guidance in relation to revised rates please contact our Global Employer Services Team: Suzanne O’Neill, Tax Partner or John McGrath, Tax Manager.