Mileage Expenses

Civil Services Mileage Rates for use of own car for work

You can repay your employees or directors when they use their private cars, motorcycles or bicycles for business purposes.

This payment can be made, tax free, by the amount of business kilometres travelled. You can either:

1. use the current schedule of Civil Service rates
2. use other rates not higher than Civil Service rates
3. repay the actual cost of the travel to your employee.

If you repay the actual costs of travel to your employee, the following conditions must apply:

• your employee was necessarily obliged to pay the costs to carry out their duties
• the costs were repaid on the basis of vouched receipts.

Civil Service Rates (per Kilometre)

Distance band	Engine capacity up to 1200cc	Engine capacity 1201cc – 1500cc	Engine capacity 1501cc and over
Up to 1,500 km	37.95 cent	39.86 cent	44.79 cent
(Band 1)
1,501 – 5,500 km	70.00 cent	73.21 cent	83.53 cent
(Band 2)
5,501 – 25,000 km	27.55 cent	29.03 cent	32.21 cent
(Band 3)
25,001 km and over	21.36 cent	22.23 cent	25.85 cent
(Band 4)

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie