What is defined as domestic business travel?

The most important thing to note when looking to process travel expenses is that it is not a one-size-fits-all scenario. Factors such as the location, the contract, and the frequencies involved will be taken into account when your claim is reviewed.

Defining Business Travel

In the context of Irish Revenue, a business journey generally involves a temporary absence from the normal place of work where a worker travels from one place of work to another in the performance of their duties. This includes:

• Travel between Ireland and other countries.
• Travel to a location that is not their normal place of work.

Business travel is distinct from commuting, which is considered private travel. For instance, it is a long-established principle of tax case law that the expenses incurred in travelling from home to work and work to home are expenses which are not necessarily incurred in the performance of the duties of an office or contract.

What is Not Classified as Business Travel?

The normal place of work is where the worker regularly performs their duties. It may not always be the client company's primary location, especially if the business has multiple bases. The worker's home is not usually considered their normal place of work unless there is an objective requirement for duties to be performed at home.

Exceptions include:

• Duties that must be carried out at home because they cannot be performed elsewhere.
• Duties performed at home due to personal choice or minor administrative tasks are not considered objective requirements.

Civil Service Motoring Rates

Irish Revenue has established specific motoring rates for business travel. These rates are categorized based on the engine capacity of the vehicle and the distance travelled.

Cars (Rate per Kilometre)

From 1 September 2022, the following rates apply:

Electric Vehicles

For electric vehicles, mileage claims should use the rates for engine capacity 1201cc-1500cc.

Reduced Motor Travel Rates

These rates apply for travel associated with job duties but not directly related to the performance of those duties, such as attending promotion competitions or approved courses.

Civil Service Subsistence Rates

Subsistence rates are provided for assignments within the State, covering overnight and day allowances.

Overnight Allowance

Effective from 14 December 2023, the following rates apply:

Overnight allowances cover assignments up to 24 hours and at least 100 km from the worker's home and normal place of work. The rate categories are as follows:

• Normal rate: Up to 14 nights.
• Reduced rate: Next 14 nights.
• Detention rate: Each of the next 28 nights.

Vouched Accommodation Rate (VA) for Dublin

For Dublin, the VA rate covers the vouched cost of accommodation up to €195.00, plus €42.99 for meals.

Day Allowances

Effective from 14 December 2023, the rates are:

Day allowances apply to assignments outside an eight-kilometre radius from the worker's home and normal place of work. Both day and overnight allowances can be claimed if the worker works five hours or more the next day.