Revenue have updated the tax and duty manual on the subsistence rates for road hauliers.

The Road haulier drivers (employees) – subsistence rates manual has been updated as follows:

• New rates of subsistence have been included, with effect from 1 July 2019.
• Chapter 3(ii) now includes new material regarding tachographs; tachograph recordings must be maintained as part of the books and records of the haulier business.

The contents of the manual has also been incorporated into chapter format to improve readability.