As of 1 April 2017, revised rates in respect of mileage and subsistence will come into effect. 

Subsistence

In order to take account of the changes reflected in the Consumer Price Index, the standard overnight rate has been increased, while both day rates remain unchanged. These revised rates are outlined in Appendix 1 below.

In addition, in light of increased difficulty in finding appropriate accommodation in Dublin within the standard rate, a separate Vouched Accommodation (“VA”) rate may apply where individuals are claiming an overnight allowance in Dublin. In addition to this overnight allowance, an appropriate day rate for meals can be claimed.  The value of this new allowance is also set out in Appendix 1. 

The “VA” rate will only apply where suitable accommodation cannot be found within the value of the Standard Overnight Rate. Accommodation costs while claiming the VA rate must be vouched.

Mileage

The revised arrangements in relation to mileage rates have changed the previous system of rates and mileage that has been in place since January 1999. The revised rates which are listed in Appendix 2 will be locked in for a period of three years.

The main changes introduced are as follows:

•    Increase in the number of distance bands from two to four
•    A lower recoupment rate for the first  1,500Km
•    An increased recoupment rate from 1,501km to 5,500km
•    More beneficial compensation rates for cars with lower engine sizes and emissions
It is important to note that the amount of mileage incurred between 1 January and 1 April 2017 will not be affected by the introduction of the bands and rates. However, mileage incurred to date will count towards aggregated mileage for the year.

Should you have any further queries in relation to the above please contact Eoghan Bracken, Padraig O’Donoghue or your representative in Moore Stephens.


Appendix 1  

Overnight Rates
Normal Rates	Reduce Rates	Detention Rates
€133.73	€120.36	€66.87

 

Day Rates
10 hrs or more	5 hrs but less than 10 hrs
€33.61	€14.01

 

Vouched Accommodation ("VA") Rate	Accommodation		Meals
VA Rate	Vouched cost of accommodation up to €133.73	Plus	€33.61

Appendix 2

Distance Bands		Engine Capacity up to 1200cc	Engine Capacity 1201cc to 1500cc	Engine Capacity 1501cc and over
Band 1	0- 1,500 km	37.95 cent	39.86 cent	44.79 cent
Band 2	1,501- 5,500 km	70.00 cent	73.21 cent	83.53 cent
Band 3	5,501- 25,000 km	27.55 cent	29.03 cent	32.21 cent
Band 4	25,001km and over	21.36 cent	22.23 cent	25.85 cent