Travel & Subsistence

Guidelines

Financial Guideline P16 2023/2024 – Travel & Subsistence Expenses

Financial Guideline P14 2023/2024 – Revenue Enhanced Reporting Requirements (ERR)

Circulars

Circular 0017/2016: Indemnity Declaration Form

Circular 0017/2016: Indemnity Declaration Form – Irish

Policies

Sample Travel & Subsistence Expenses Policy

Sample Travel & Subsistence Expenses Policy – Irish

Forms

Sample Claim Form

Sample Claim Form – Irish

General Q&As

May the board pay travel and subsistence expenses?

Yes, but must use current Civil Service Mileage and Subsistence rates: See latest guideline: P16 – Travel & Subsistence Expenses

Who qualifies for travel and subsistence payments?

Travel and subsistence allowance may be paid to members of the board of management, Principal, Deputy Principal, teaching and non -teaching staff for necessary travel required to carry out school business.

Our teachers and Principal are paid by the Department of Education, do we still need to report T&S expenses under ERR?

Yes. Teachers, Principals and secretaries who are paid by the Department of Education are considered employees of the school and ERR rules apply.

Do we need to report ERR for board of management member expenses?

Yes. Although the board members are volunteers Revenue considers them office holders and therefore, they should be treated as employees and ERR rules apply.

Should a school have a travel and subsistence policy?

Yes, see draft policy here

What are the most up-to-date civil service rates?

Civil Service Travel Rates effective 1^st September 2022

	Motor Travel Rates per Kilometre
Bands	Distance	Engine Capacity up to 1200cc	Engine Capacity 1201cc to 1500cc	Engine Capacity 1501cc and over
Band 1	0 – 1,500 km	41.80 cent	43.40 cent	51.82 cent
Band 2	1,501 – 5,500km	72.64 cent	79.18 cent	90.63 cent
Band 3	5,501 – 25,000km	31.78 cent	31.79 cent	39.22 cent
Band 4	25,001 km and over	20.56 cent	23.85 cent	25.87 cent

The Electric Vehicle (EV) rate is set at the same rate as that applying to vehicles in the middle category of 1,201 to 1,500cc.

Hybrid vehicles will continue to be recouped at the equivalent Internal

Combustion Engine (ICE) rates and should not be claimed in the EV category.

Reduced Motor Travel Rates per Kilometre
Engine Capacity up to 1200cc	Engine Capacity 1201cc to 1500cc	Engine Capacity 1501cc and over
21.23 cent	23.80 cent	25.96 cent

Reduced mileage rates are payable for journeys associated with an individual’s job but not solely related to the performance of those duties.

Examples include:

attendance at confirmed promotion competitions
attendance at approved courses of education
attendance at courses or conferences

School buys train tickets for teachers attending a course is this reportable under ERR?

No, as school paid the expense directly it is not reportable under ERR rules.

School reimburses teachers for train tickets for attending a course is this reportable under ERR?

Yes, as the money was paid to the individual it is reportable under ERR rules.

Can a school continue to give gift vouchers to staff at Christmas?

Yes. Once the total amount gifted to a staff member in the calendar year does not exceed 2 gifts and a combined value of €1,000 it may be paid tax free, but ERR rules apply.

Where can I find a Travel & Subsistence Expenses Claim Form?

Claim Form

How long do we need to keep the back-up documentation for?

7 years (six years after the tax year to which the records refer)

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