The €41.55 is the day allowance as of July 06. You would need to check the rules governing the payment of the day allwance as it applies in your case.
- SUBSISTENCE ALLOWANCES
Please see [broken link removed] for full details regarding subsistence rates for absences within the State, absences outside the state and the rules, etc. in relation to the application of these rates.
Employers are reminded that round-sum subsistence expenses payments are taxable in full and must be treated as pay. Please see earlier paragraph 'Round-Sum Expenses'.
Payments by an employer which do no more than re-imburse an employee for allowable subsistence expenses which were actually incurred, may be made tax-free in certain circumstances, in accordance with legislation. The expenses concerned must have been incurred "wholly, exclusively and necessarily" in the performance of the duties of the employment.
Re-imbursement of allowable subsistence expenses either by Flat-Rate allowances or vouched expenses
Where an employee performs the duties of the employment while temporarily away from his/her normal place of work or is working abroad on a foreign assignment, allowable subsistence expenses can be re-imbursed by the employer on the basis of:- Acceptable flat-rate allowances (Civil Service rates or Re-imbursement of subsistence expenses based on any other schedule of rates and related conditions (e.g. "[broken link removed]" in the Construction Industry) which do no more than re-imburse the employee for actual expenditure incurred) or
- Actual expenses which have been vouched with receipts.
Reference Material:
[broken link removed]
This leaflet covers re-imbursement of Subsistence Expenses to employees.
On the face of it you are permanently at the new location and as such will be taxed on any allowances you recieve.I'm basically on secondment for a period of 3 years.