The Department of Public Expenditure and Reform have announced changes from 1 July 2019, to the standard rates of subsistence allowances in Ireland that apply to the Civil Service. The new arrangements will also impact the private sector, as the Civil Service rates provide the benchmark for Revenue approved flat rate allowances.
Revised Arrangements
Subsistence expenses
- the daily subsistence 5 hour rate and the daily subsistence 10 hour rate have increased in line with changes to the Consumer Price Index, while the standard overnight rate will not be increased;
- a separate Vouched Accommodation (“VA”) rate continues to apply where employees encounter difficulties in sourcing suitable accommodation in Dublin within the standard rate;
- the VA rate will remain the vouched costs of accommodation up to a limit of the standard overnight rate (€147.00) plus the daily subsistence rate for employee meals (€36.97) and
- the revised standard rates of subsistence allowance are set out below and are effective from 1 July 2019.
Standard Domestic Subsistence Rates
Effective from: 1 July 2019
Vouched Accommodation (“VA”) Domestic Subsistence Rates (for use in Dublin only)
Effective from: 1 July 2019
Overnight rates
Effective from: 1 October 2018 (no change at 1 July 2019)