TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Irish Civil Service Mileage and Subsistence Rates

Motor Travel Rates circular 25/07

Rates per mile Effective from 1 July 2007

Official Motor Travel in a calender year

Engine Capacity up to 1200cc

Engine Capacity 1201cc to 1500cc

Engine Capacity 1501cc and over

Up to 4000 miles

83.92 cent

99.22 cent

126.01cent

4001 and over

43.57 cent

49.81 cent

58.97 cent

Reduced Motor Travel Rates Effective from 1 July 2007

Engine Capacity up to 1200cc

Engine Capacity 1201cc to 1500cc

Engine Capacity 1501cc to over

31.40 cent per mile

35.68 cent per mile

41.57 cent per mile

Rates per kilometre Effective from 1 July 2007

Official Motor Travel in a calender year

Engine Capacity up to 1200cc

Engine Capacity 1201ccto 1500cc

Engine Capacity 1501cc and over

Up to 6437km

52.16 cent

61.66 cent

78.32 cent

6438km and over

27.08 cent

30.96 cent

36.65 cent

Reduced Motor Travel Rates Effective from 1 July 2007

Engine Capacity up to 1200cc

Engine Capacity 1201cc to 1500cc

Engine Capacity 1501cc to over

19.52 cent per km

22.17 cent per km

25.83 cent per km

Domestic Subsistence Rates Circular 24/07

Domestic Subsistence rates from 1 July 2007

Over night rates

Day Rates

Class of Allowances

Normal Rate

Reduced Rate

Detention Rate

10 hours or more

5 hours but less than 10 hours

A Class

€144.45

€133.17

€72.21

€43.13

€17.60

B Class

€141.60

€121.11

€70.83

€43.13

€17.60