Overnight Subsistance Rates

[Martin14]

Hi
Quick question with regards Overnight Subsistance Rates

As of April 2017 the rate is €133.73 for overnight cost for employee

Can this be paid to an employee even if the company covers all other costs associated with an overnight stay, accommodation, food, ect.

I cant find anything on the revenue site about it

 

[Joe_90]

If the company pays for the accommodation and food then why would they pay subsistence?

No its one or the other!

 

[Martin14]

Because they are away from home out of hours of work, but thats not the question I asked

Im only just after finding out there is Overnight Subsistence and there is Construction Subsistence payments known as country payments, which seems to be different.

Can anyone explain the difference?
And what allowances can be given to employee's for both
*working away on site
* one off business meetings, oversea's business, exhibitions, ect.

 

[mathepac]

Country Money seems simple and straight forward http://www.revenue.ie/en/self-asses...l-and-subsistence-payments-country-money.aspx as do the conditions attaching note they apply only to the construction industry.

http://circulars.gov.ie/pdf/circular/per/2017/06.pdf again simple and straight forward payment of VA AND daily allowance apply to Dublin overnights only.

HTH