Revised motoring and subsistence expenses for 2022
The Department of Public Expenditure and Reform has announced changes to the civil service rates that apply to motoring and subsistence rates with effect from 1 September 2022. As these rates are approved for use by the Revenue Commissioners, the changes also impact the private sector.
Motoring expenses
- The rates and bands in place since 1 April 2017 have been reviewed in the context of current motoring costs
- To support the government’s Climate Action Plan 2021:
- a dedicated rate is introduced for electric vehicles
- hybrid vehicles continue to be based on their engine capacity
- a commitment to the introduction of a new single rate for all cars regardless of the engine type
- Mileage incurred between 1 January 2022 and 31 August 2022 is not affected by the revised rates
- Mileage incurred in 2022 to date counts towards the aggregated mileage for the year
- The revised rates are set out at Table A and B below and should not change for three years
Table A - Motor travel rates per kilometre
Effective from 1 September 2022
| Distance bands | Engine capacity up to 1200cc | Engine capacity 1201cc to 1500cc | Engine Capacity 1500cc and over | |
| Band 1 | 0 – 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 – 25,000 km | 31.78 cent | 31.79 cent | 39.22 cent |
| Band 4 | 25,001 km and over | 20.56 cent | 23.85 cent | 25.87 cent |
The rates applicable to electric vehicles are as follows:
| Distance bands | Rate | |
|
Band 1 |
0 – 1,500 km |
43.40 cent |
| Band 2 | 1,501 – 5,500 km | 79.18 cent |
| Band 3 | 5,501 – 25,000 km | 31.79 cent |
| Band 4 | 25,001 km and over | 23.85 cent |
Subsistence expenses
- The standard overnight rate and day rates of subsistence have increased in line with changes to the Consumer Price Index (CPI)
- A separate Vouched Accommodation (VA) rate continues to apply for overnights in Dublin
- The revised rates are set out at Table C and D
Table C – Standard domestic subsistence rates
Effective from 1 September 2022
| Overnight rates | ||||
| Normal rate | Reduced rate | Detention rate | ||
| €167.00 | €150.30 | €83.50 | ||
| Day rates | ||||
| 10 hours or more | 5 hours but less than 10 hours | |||
| €39.08 | €16.29 | |||
Table D – VA (Vouched Accommodation) domestic subsistence rate for Dublin only
Effective from 1 September 2022
| Accommodation | Meals | |
| Vouched cost of accommodation up to €167.00 | Plus | €39.08 |
For any additional information on motor, subsistence or any personal tax matters, please contact a member of our tax team.
