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.
What Revenue (Revenue Commissioners) says
Revenue accepts Civil Service day and overnight subsistence rates as tax-free reimbursement. Day rate: €18.05 (5–10 hours), €42.99 (over 10 hours). Overnight (Dublin and equivalent cities): €205.53. The journey must be in the course of business duties and be a temporary location, not the normal place of work.
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
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).
Related expenses
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