Revenue has published an updated version of their IT54 leaflet—Employees’ Subsistence Expenses which includes the new civil service subsistence rates and the distance requirements from 1 July 2015.

The Minister for Public Expenditure and Reform published a circular in April advising of the revised rates of subsistence allowance and the distance requirements. These revisions are reflected in the updated IT54 leaflet from Revenue.

Members may need to review theirs and their clients’ subsistence procedures in light of the changes.