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Our audit services can strengthen your business and stakeholders' confidence. You'll receive professionally verified results and insights that help you grow.

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Factsheet

Changes announced to subsistence allowances in Ireland

Jillian O'Sullivan 01 Aug 2019

The Department of Public Expenditure and Reform have announced changes from 1 July 2019, to the standard rates of subsistence allowances in Ireland that apply to the Civil Service. The new arrangements will also impact the private sector, as the Civil Service rates provide the benchmark for Revenue approved flat rate allowances.

Revised Arrangements

Subsistence expenses

the daily subsistence 5 hour rate and the daily subsistence 10 hour rate have increased in line with changes to the Consumer Price Index, while the standard overnight rate will not be increased;
a separate Vouched Accommodation (“VA”) rate continues to apply where employees encounter difficulties in sourcing suitable accommodation in Dublin within the standard rate;
the VA rate will remain the vouched costs of accommodation up to a limit of the standard overnight rate (€147.00) plus the daily subsistence rate for employee meals (€36.97) and
the revised standard rates of subsistence allowance are set out below and are effective from 1 July 2019.