He can be paid "country money" without having to provide receipts, subject to the rules. This then is tax free.
Or he can decide not to take "country money" and claim receipted expenses from the company. There is no guidance as to amounts or limits in that case. You can be sure that many directors of companies have lunch on expenses that costs far more than the "country money" amounts.
The Civil Service rates have no relevance in this situation.
What applies to the situation, will depend on the facts. It's very unlikely that the director of a company, albeit a construction company, could/would be classified as a site based employee.
If he works on site for 1.5 hours before and after normal lunch break he is entitled to the €5. Being a director is irrelevant.
In this weather??ice cream
Is the Director of a construction company allowed to take Civil Service Daily rates of €33.61 for over 10 hours and €14.01 for between 5-10 hours, or can he only take maximum of €5 per day as per country money rules. The Director is provided with a van for work so has no mileage.
The Director in this case would spend 8 hours on site most days.
Doesn’t have one as such. He is a construction worker working all over the country. His registered office is his home, all the work is done on building sites where he is contracted to work.Where is the director's "normal place of work"?
Doesn’t have one as such. He is a construction worker working all over the country. His registered office is his home, all the work is done on building sites where he is contracted to work.
I am reading this thread out of interest, but I am having a difficulty in understanding what the issue is - can someone please explain in simple English?
Are we talking about expenses allowed against income for tax purposes? Surely a director is entitled to expenses based on what he actually spends? or am I missing something altogether?
No.Is the employer bound to pay you your daily allowance of 33.61 if you fit the criteria
These things have existed for years. I understand a lot of them were union negotiated on a sector by sector basis, like flat rate expenses - e.g nurses tax credit for uniform.OK, thanks. Supplementary question - is our tax system going the American way with myriads of different allowances and reliefs? If so, then plenty of jobs and cahs for those who can thread their way through it and help others.
No.
It's a tax relief where the employer does make the payment.
Ah, sorry., is it an entitlement to be paid it.
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