New Civil Service Subsistence Rates will apply from 1 July 2015. There has been an increase in the Overnight Allowances, and the rate of allowance will no longer depend on the employees’ rank or salary.

Domestic Subsistence Rates effective from 1 July 2015
Overnight Allowances Day Allowances
Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours
€125.00 €112.50 €62.50 €33.61 €14.01

Changes to the Distance requirements

Day Subsistence Allowance – With effect from 1 July 2015, a day allowance is not payable for an absence on official business that is within 8 km of an officer’s headquarters or home (whichever is the lesser).

Overnight Subsistence Allowance – With effect from 1 July 2015, an overnight allowance willnot generally be payable in respect of a necessary absence on official business that iswithin 100 km of an employee’s home or headquarters (whichever is the lesser).

For more information on paying tax free civil service rates please see www.revenue.ie/en/tax/it/leaflets/it54.html