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Civil Service Motor Travel Rates   back to taxes

Where employees use their private cars for business purposes, re-imbursement in respect of allowable motoring expenses can be made by way of flat-rate kilometric allowances.
There are two types of kilometric allowance schemes which are acceptable for tax purposes, if an employee bears all the motoring expenses:
The prevailing schedule of Civil Service rates; or
Any other schedule with rates not greater than the Civil Service rates.

Civil Service Rates

The Civil Service kilometric rates for cars used in the performance of employment duties are as follows:
Rates from 5th March 2009
Official Motor Travel in a calendar year Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501cc and over
KILOMETRES
Up to 6437km 39.12 cent 46.25 cent 59.07 cent
6438km and over 21.22 cent 23.62 cent 28.46 cent


Rates from 1st July 2008 to 4 March 2009
Official Motor Travel in a calendar year Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501cc and over
KILOMETRES
Up to 6437km 52.16 cent 61.67 cent 78.76 cent
6438km and over 28.29 cent 31.49 cent 37.94 cent

The foregoing re-imbursement rates may be applied without specific Revenue approval where a satisfactory recording and internal control system is in operation.