Revised motoring and subsistence expenses for 2022

Revised motoring and subsistence expenses for 2022

Revised motoring and subsistence expenses for 2022
New rates come into effect from 1 September 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.

Contact us:

Grayson Buckley, Partner, Tax - Crowe Ireland
Grayson Buckley
Partner, Tax
John Byrne, Partner, Tax - Crowe Ireland
John Byrne
Partner, Tax
Cormac Doyle Crowe Ireland Tax Partner
Cormac Doyle
Partner, Tax
Lisa Kinsella, Partner, Tax - Crowe Ireland
Lisa Kinsella
Partner, Tax