Revenue eBrief No. 097/23 – Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees


Revenue eBrief No.097/23

18 April 2023

Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees

Tax and Duty Manual Part 05-01-06 – Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees – has been updated.

The main changes are as follows:

  • To update the guidance in respect of the new civil service rates as provided for in DPER circulars 16/2022 and 17/2022.
  • Section 2.5.1 Remote Working has been created to clarify that employees who work part time at home and part time in the office cannot claim expenses for travelling between the two.

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