Revenue eBrief No. 226/22 – Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated


Revenue eBrief No. 226/22

22 December 2022

Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated.

Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated as follows:

  • Paragraph 2 – reimbursement of subsistence expenses based on Civil Service rates now includes reference to the attaching conditions.
  • Paragraph 3 – has been updated to reflect the terminology in Revenue’s Compliance Intervention Framework.
  • Paragraphs 5 and 6 – updates to the rates of subsistence have been made.

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