CIVIL SERVICE SUBSISTENCE RATES

CIVIL SERVICE SUBSISTANCE RATES

CIVIL SERVICE SUBSISTENCE RATES

Absences within the State (Rates from 5 March 2009 to 30 June 2015)
The schedule of rates based on the current Civil Service subsistence rates for absences within the State is set out hereunder:

OVERNIGHT RATES   DAY RATES
Class of AllowancesNormal RateReduced RateDetention Rate10 hours or more5 hours but less than 10 hours
A Class€108.99€100.48€54.48€33.61€13.71
B Class€107.69€92.11€53.87€33.61€13.71

Salary levels corresponding to above classes (discontinued with effect from 1st July 2015):

A – Salary exceeds €69,695

B – Salary is below €69,695

Effective from 1st July 2015 to 31 March 2017

OVERNIGHT RATES  DAY RATES
Normal RateReduced RateDetention Rate10 hours or more5 hours but less than 10 hours
€125.00€112.50€62.50€33.61€14.01

Effective from 1st April 2017

OVERNIGHT RATES  DAY RATES
Normal RateReduced RateDetention Rate10 hours or more5 hours but less than 10 hours
€133.73€120.36€66.87€33.61€14.01

Vouched Accommodation (“VA”) Domestic Subsistence Rates (for use in Dublin only).

*Effective from 1st April 2017

VOUCHED ACCOMMODATION ("VA") Rate Meals
VA RateAccommodation vouchers up to €133.73Plus€33.61
Overnight Allowance
An overnight allowance covers a period of 24 hours from the time of departure, as well as any further period not
exceeding 5 hours, which is necessarily spent 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:
Special rules apply, details of which are available from local tax offices.
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 the tax 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 AbroadAllowable Subsistence
First month of assignment
(to facilitate the employee
obtaining self catering
accommodation)
Up to Over-Night Rate
Remainder of AssignmentUp 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.