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:
- use the current schedule of Civil Service rates
- use other rates not higher than Civil Service rates
- 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