Civil Service Mileage Rates v HSE Mileage Rates

Does anyone know why the HSE Mileage reimbursement rates are higher than the Civil Service Rates?

Seems strange to me. I always understood any rates higher than the Civil Service Rates are taxable.

The Civil Service Rates are here: http://www.revenue.ie/en/tax/it/leaflets/it51.html

The HSE rates are here:https://www.hse.ie/eng/staff/Resourc...avel_Rates.pdf
(If that doesn't work, Google "HSE HR Circular 026/2009)

For example, the differences are as follows:
Civil Service: Up to 6,437 km: 39.12, 46.25, 59.07
HSE: Up to 6,437 km: 40.11, 47.82, 60.88

Now, the differences are not significant, but I'd like to know why there are two sets of rates.

Has anyone come across this before?

(BTW, I rang Revenue and they didn't seem to know about it.)

There's no statutory basis for tax free payments of mileage or any other type of expenses in employment - the whole practice is by revenue concession.

Somewhere in the guidance, near to where those rates, you'll find it says that any schedule other than the general civil service one will require to be agreed with Revenue before you can operate it (tax free). That presumably is the case with the HSE.