Revenue has updated their operational manual to set out their position that generally no deduction is due to a non-executive director in respect of travel and subsistence expenses. Where such expenses are met by a company on a director’s behalf or are reimbursed to the director, PAYE/USC must be deducted.

The operational manual at Part 5 (05-02-19) sets out the statutory provisions with regard to the claiming of travel and subsistence expenses by directors, including non-executive directors (section 117 TCA 1997), and the right of such director to make a claim for a tax deduction in respect of those expenses (section 114 TCA 1997). Revenue application of the legislation to travel and subsistence expenses of non-executive directors is also covered in the manual.

The manual is published on the Revenue website.