Changes to Domestic Subsistence Rates

Domestic Subsistence Rates Update - July 2019 

As and from July 1st 2019, Revenue have issued new Domestic Subsistence Rates. The Normal Overnight Rates stay the same however they have changed the Dublin Overnight Rate and also the Daily Subsistence Rates. 

What are the conditions that I must meet to claim Domestic Subsistence expense ?

(i) The absence must be wholly and exclusively related to your contract work

(ii) The site you are working on must not be your normal place of work

(iii) You must be able to prove that you incurred the travel and absence 

Subsistence Rates 

Old Domestic Rates ( Civil Service Subsistence Rates*) 

New Rates from 1st July 2019

* Note Civil service subsistence rates cannot be claimed in addition to vouched accommodation and meals.

What is subsistence? 

Where you perform the duties of your contract away your normal place of work allowable subsistence expenses can be claimed.  Time spent at the normal place of work and on journeys between home and the normal place of work do not reckon as a qualifying absence. 

What costs are covered in subsistence rates? 

The overnight subsistence rates include the cost of one night’s accommodation and three meals.  The daily subsistence rate of ten hours or more, includes the cost of two meals. The daily subsistence rate between five and ten hours, includes the cost of one meal. 

For further information talk to our Advisory Team  01 8077106 or email info@iconaccounting.ie