Can I claim mileage or travel expenses in Ireland?
For genuine business journeys, yes — but it's paid by your employer, not refunded by Revenue. Employers can reimburse tax-free using the Revenue-approved Civil Service rates, banded by annual business kilometres and engine size. Band 1 (first 1,500km) is 41.80c/km (≤1200cc) up to 51.82c/km (1501cc+); Band 2 (1,501–5,500km) is the highest at up to 90.63c/km; the counter resets each 1 January. Electric vehicles use the 1201–1500cc rates. Subsistence within the State is €19.25 (5–10 hours) or €46.17 (10+ hours), with overnight at €205.53. These are tax-free maximums, not entitlements — there's no legal right to mileage; it depends on your contract. The self-employed can't use these rates and instead deduct actual vouched costs. In short: yes for real business travel, within the rules.
📋 The rules
- Employers reimburse tax-free at Civil Service rates
- Band 1 (first 1,500km): 41.80c–51.82c/km
- Band 2 highest: up to 90.63c/km
- Subsistence: €19.25 / €46.17 day, €205.53 overnight
- Commuting home-to-work never qualifies
🔓 Exceptions
- The self-employed deduct actual vouched motoring costs instead
- Electric vehicles use the 1201–1500cc rates
- Reduced rates apply to non-core journeys (e.g. travel to a course)
⚠️ Penalties & fines
Reimbursements above the Civil Service rates, or payments not backed by records of actual business journeys, are treated as taxable pay subject to PAYE, PRSI and USC. Employers must keep records (date, purpose, distance). The rates are tax-free maximums — Band 1 from 41.80c/km, Band 2 up to 90.63c/km — and the kilometre counter resets each January. Normal commuting between home and your regular workplace is never a deductible business journey. The self-employed can't use the Civil Service rates and instead deduct actual vouched motoring costs, apportioned for business use, against trading income. Beware a myth: "I can claim 41c a kilometre back from Revenue for driving to work" is false — mileage is paid by your employer, not refunded by Revenue, and ordinary home-to-work commuting never qualifies. To claim: keep a mileage log and submit genuine business journeys to your employer.
📎 Official sources
- Revenue — Civil Service rates →
- Revenue — reimbursement rates →
- Citizens Information — expenses and mileage →
❓ Frequently asked
Can I claim mileage for using my car for work?
If you use your own car for genuine business journeys, your employer can reimburse you tax-free using the Revenue-approved Civil Service mileage rates. These are maximums, not a legal entitlement, so whether you actually get paid depends on your contract or employer policy. Ordinary commuting between home and your normal workplace never qualifies.
What are the mileage rates?
The Civil Service car rates are banded by annual business kilometres and engine size. Band 1, the first 1,500 km, ranges from 41.80c to 51.82c per kilometre. Band 2, from 1,501 to 5,500 km, is the highest, up to 90.63c per km, and Band 3 is lower. The kilometre count resets each 1 January.
Can the self-employed claim mileage?
Not at the Civil Service rates — those are for reimbursing employees. Self-employed people instead deduct the actual, vouched running costs of their vehicle, apportioned for the business-use proportion, against their trading income. So they need to keep receipts and records of their motoring costs and business mileage to support the deduction.
Does my commute count?
No. Travel between your home and your normal place of work is ordinary commuting and never counts as a business journey, so it can't be reimbursed tax-free or deducted. Only journeys beyond or away from your normal workplace — genuine business travel — qualify for tax-free mileage or expense treatment.
What about meals and overnight stays?
Revenue sets tax-free subsistence rates too. Within the State, the day allowance is €19.25 for trips of 5 to 10 hours and €46.17 for 10 hours or more, with an overnight rate of €205.53 for the first 14 nights. Journeys must meet minimum distances from home or the normal workplace to qualify.
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