Civil Service Mileage Rates v HSE Mileage Rates

Slasher

Does anyone know why the Mileage reimbursement rates are higher in HSE than the Civil Service Rates?

Seems strange to me. I always understood any rates higher than the Civil Service Rates are taxable.

So, the Civil Service Rates are here: http://www.revenue.ie/en/tax/it/leaflets/it51.html

The HSE rates are here: https://www.hse.ie/eng/staff/Resources/HR_Circulars/HSE_HR_Circular_026_2009_re_Motor_Travel_Rates.pdf
(If that doesn't work, Google "HSE HR Circular 026/2009)

For example, the differences are as follows:
Civil Service: Up to 6,437 km: 39.12, 46.25, 59.07
HSE: Up to 6,437 km: 40.11, 47.82, 60.88

Now, the differences are not significant, but I'd like to know why there are two sets of rates.

Has anyone come across this before?

(BTW, I rang Revenue and they didn't seem to know about it.)

Johnmb

There is no legal restriction on the mileage rates to be at, or below, civil service rates. People just tend to use them because they know there's no chance Revenue will query those rates if they stick to them. However, you can set whatever mileage rate you want legally. The only issue is that Revenue might query it if it is too high, but if you can justify it, you are grand. HSE probably set their rates when fuel prices were higher. In many private companies, they just use a single rate, and round it, rather than going to all the bother of finding out engine size etc., and using the exact civil service rates. (Although they do base it on the civil service rates to keep Revenue from making a big deal about it).

BabySlam

The rates were probably negotiated by different unions in the two workplaces at different times.