Yes, but must use current Civil Service Mileage and Subsistence rates: See latest guideline: P16 – Travel & Subsistence Expenses
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.
Yes. Teachers, Principals and secretaries who are paid by the Department of Education are considered employees of the school and ERR rules apply.
Yes. Although the board members are volunteers Revenue considers them office holders and therefore, they should be treated as employees and ERR rules apply.
Civil Service Travel Rates effective 1st 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
No, as school paid the expense directly it is not reportable under ERR rules.
Yes, as the money was paid to the individual it is reportable under ERR rules.
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.
7 years (six years after the tax year to which the records refer)