Subsistence Payments

danash

Registered User
Messages
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HI, I hope you can help. I have been reading through the Revenue document on subsistence payments that can be paid free of tax

http://www.revenue.ie/en/tax/it/leaflets/it54.html


I just want to be clear on one thing - if you are paid this allowance and the cost of your subsistence is higher can you recover the expense through vouched expenses ?

For example - I travel extensively and am away from my office for more than 10 hours so could be paid the subsistence payment of 44.81 per diem. My hotel bills are much more than that so can my employer pay me this allowance and also cover the hotel costs without any tax implications ?

Is it an either/or situation ? Do you get one ( per diem ) or the other ( vouched reimbursement ) or can you get both ?
 
I take it from the mention of hotel bills that you are away overnight? In that case, the rate is €108.99.
The €44.81 rate hasn't applied for about 2 years, its €33 now.

I think (but don't take this as gospel) that even if you are on vouched expenses, the max allowed is still the civil service per diem amount.
 
Berni - thanks....am not sure about the last bit. I stay regularly in hotels costing over 200 euro per night ( Paris, London big cities ). It is not realistic to expect that I would pay tax on the difference between the 108 figure and the actual cost?
 
Please can anyone tell me if I need to submit the proofs / receipts for the €13.71 that I claim whenever eligible?
 
HI, I hope you can help. I have been reading through the Revenue document on subsistence payments that can be paid free of tax

http://www.revenue.ie/en/tax/it/leaflets/it54.html


I just want to be clear on one thing - if you are paid this allowance and the cost of your subsistence is higher can you recover the expense through vouched expenses ?

For example - I travel extensively and am away from my office for more than 10 hours so could be paid the subsistence payment of 44.81 per diem. My hotel bills are much more than that so can my employer pay me this allowance and also cover the hotel costs without any tax implications ?

Is it an either/or situation ? Do you get one ( per diem ) or the other ( vouched reimbursement ) or can you get both ?

You have to pick one as far as I know. You get get reinbursed for vouched expenses or you take the subsistence allowance. To be honest, I travel alot and like sometimes stay in expensive hotels. I always just claim vouched expenses.
 
>>>> You get get reinbursed for vouched expenses or you take the subsistence allowance.

I will go with the subsistence allowance as most of the times I don't get receipts for sandwich | coffee | crisps | drink.

Thanks Sunny.
 
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