Can I Claim Subsistence (Meals & Accommodation) as a Business Expense in Ireland?
Yes, Civil Service subsistence rates can be paid tax-free to employees on business travel. Otherwise, claim actual receipted costs for meals and accommodation while away from the normal workplace.
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What Revenue (Revenue Commissioners) says
Revenue accepts Civil Service day and overnight subsistence rates as tax-free reimbursement. Domestic day rates from 29 January 2025: €19.25 for an absence of between 5 and 10 hours and €46.17 for 10 hours or more. Overnight rates from the same date: €205.53 for the first 14 nights, €184.98 for the next 14 nights and €102.76 for each of the next 28 nights. The journey must be in the course of business duties and be a temporary location, not the normal place of work. For vouched accommodation in Dublin, Revenue allows the actual cost up to €205.53 plus meals at €46.17. Abroad, the short-term rate (up to six months) is 100 per cent of the normal overnight rate in the first month, 75 per cent in months two and three and 50 per cent in months four to six. Subsistence at one location is capped at six months.
When you can claim
- Civil Service day rates for business journeys over 5 hours
- Overnight rates when away from home for business
- Actual receipted meal costs for client meetings (subject to entertainment rules)
- Hotel accommodation when working away
- Overnight stays beyond 14 nights at the reduced rate of €184.98 and then the detention rate of €102.76
When you cannot claim
- Routine commuting meals
- Subsistence for a 'normal' place of work
- Client entertainment (food and drink with clients): generally disallowed
- Excessive amounts above Civil Service rates without receipts
Good to know
Pro tip: Subsistence and entertainment are different. Eating alone or with colleagues while away is subsistence (allowable). Eating with clients is entertainment (rarely allowable).
Important: Subsistence is only tax-free where the employee bears the cost and the trip is to a temporary workplace. Commuting, and meals at the normal workplace, can never be paid tax-free. Payments above the Civil Service rates are taxable through payroll unless the employer holds receipts and Revenue has agreed higher rates.
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