Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Tax and Duty Manual Part 05-01-06 has been updated as follows:

Chapter 2 - General principles. This chapter has been updated to include paragraphs on:

• Reimbursement of toll charges
• E-working.

Chapter 4 - Reimbursement of travel and subsistence expenses – specific scenarios. This chapter has been updated to include:

• A paragraph on reimbursement of travel and subsistence expenses by intermediaries
• A paragraph on temporary assignees from the State working abroad on foreign assignment
• Reference to incidental duties in respect of section 195A TCA 1997.

01 August 2019