According to Circular 10/2009, the Minister for Finance has directed that the rates of subsistence allowance payable to civil servants in respect of absences abroad on official business have been reviewed and where appropriate revised. The revised rates are effective from 1 May 2009.

The most interesting aspect of the circular is the dealing with any case where the application of these rates as and from that date would result in a reduction in the total amount payable to an officer by way of subsistence in respect of a visit abroad. In such a situation, the Circular may be deemed to take effect from 31 May 2009. This is certainly in contrast to the implementation of the Income Levy, where a form of retrospection comes into being.

The full listing subsistence rates abroad is available at http://www.finance.gov.ie/documents/circulars/circular2009/circ102009list.pdf.