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Civil Service Subsistence Rates   back to taxes

Absences within the State
The schedule of rates based on the current Civil Service subsistence rates for absences within the State is set out hereunder:

CIVIL SERVICE SUBSISTENCE RATES

Rates from 5 March 2009
OVERNIGHT ALLOWANCES
DAY ALLOWANCES
Class of Allowances Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours
Class A €108.99 €100.48 €54.48 €33.61 €13.71
Class B €107.69 €92.11 €53.87 €33.61 €13.71


Rates from 1st July 2008 to 4 March 2009
OVERNIGHT ALLOWANCES
DAY ALLOWANCES
Class of Allowances Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours
Class A €145.32 €133.97 €72.64 €44.81 €18.28
Class B €143.58 €122.81 €71.82 €44.81 €18.28


 
Overnight Allowance
An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is necessarily spent overnight away from the normal place of work.
Where an absence exceeds 24 hours, a day allowance at the appropriate rate may be paid only if the last period of 24 hours is exceeded by 5 or more hours.

Normal Rate – up to 14 nights
Reduced Rate – next 14 nights
Detention Rate – next 28 days

Absences Over 56 Nights:
Employers should make application to the appropriate Revenue office with a view to agreeing the rate to be applied.
The period of subsistence at any one location is limited to six months. Any departure from this position, e.g. for continuation of the subsistence period for a short duration, is considered on the circumstances of the individual case.
Continuous Absence:
Certain absences from a particular temporary location would not be regarded as breaking the continuity of stay for the purpose of reducing the subsistence allowance. These absences would include absences of not more than
two nights due to a return on official business to the employee’s normal place of work, plus any nights of a weekend or public holidays or return visits home or
annual leave. These absences would not, of course, qualify for subsistence allowance.
Teamworkers:
Where employees are working as team members and it is necessary for junior team members to stay in the same accommodation as senior team members who qualify for a higher rate of subsistence, such higher rate may also apply to the junior team members.

Day Allowances
(i) 5 to 10 hours absence
(ii) over 10 hours absence
A day allowance applies to continuous absence of 5 hours or more, provided the absence is not at a place within 5 miles of the employee’s home or normal place of work.
There are two categories of day allowance, namely, 5 to 10 hours absence and over 10 hours absence.

Absences outside the State
Details of the quantum of Civil Service subsistence rates for certain foreign countries are available from any Regional Revenue Office.
The Civil Service schedule of rates may be applied in the following manner in respect of temporary (up to six months) absence:

Period of Assignment
Abroad
% of Subsistence Rate
for Relevant Location
First Month
Second and Third Month
Fourth, Fifth and Sixth Month
100%
75%
50%

The rates may be used only in respect of the re-imbursement of allowable subsistence expenses where the employee is working abroad on a foreign assignment. ‘Working abroad on a foreign assignment’ means that the employee is actually performing the duties of the employment abroad for a temporary period. Where actual vouched expenses exceed the flat rate allowances such vouched expenses may be used instead of the flat rate allowances.
Long-term absences
For long-term absences (where assignment period is greater than six months), reimbursement of allowable subsistence expenses may be in the following manner:

Period of Assignment
Abroad
Allowable Subsistence
First month of assignment
(to facilitate the employee
obtaining self catering
accommodation)
Up to Overnight Rate
Remainder of Assignment
Up to the cost of reasonable
accommodation, plus
50% of the day rate (10
hours) for the location.

Any departure from the above is only considered having regard to the particular circumstances of the individual case. The position as outlined is, of course, only relevant to the extent to which the employee remains within the charge to Irish tax.