Revenue Mileage rates with different vehicles

Calahonda52 · 26-12-2023 6:00pm #1

I have an EV and a 2.4 diesel which I use for long distance work.

I presume I need to accumulate mileage under each capacity to move up the the sweet spot at 1,501

Padre_Pio · 26-12-2023 6:30pm

What do you mean "accumulate under each capacity"?

If you drive your diesel you get 51.82c a km.

Your EV is put into the middle band so you'll get 43.40c a km.

Alkers · 26-12-2023 7:19pm

Where I work, we setup each car individually and then accumulate mileage separately

Calahonda52 · 27-12-2023 11:56am

https://www.boards.ie/discussion/comment/121537779#Comment_121537779

Thanks for the EV middle band , is that new since 2022?

Alkers has answered the question, I must drive 1500 in the diesel to hit the sweet spot, like wise with EV so 3,000 km soon total, not 1500

relax carry on · 27-12-2023 12:13pm

https://www.boards.ie/discussion/comment/121540074#Comment_121540074

What does your company policy say on millage? Those rates you've quoted are the maximum rates for Civil service employees. Your employer doesn't have to pay the maximum rates.

Calahonda52 · 28-12-2023 1:24pm

https://www.boards.ie/discussion/comment/121540124#Comment_121540124

I agree that employer's don't have to pay the max rates, the last company I worked for refused to pay the new 2022 rates and 3 from 5 energy engineers left in 6 weeks

Calahonda52 · 28-12-2023 3:08pm

as an aside

Mileage is claimed based on specific details submitted to ER by EE

For the CS Sub rates, do the over-night rates need to be supported by invoices, or is it enough for EE to submit claim to ER saying he was away from home on X night?

relax carry on · 28-12-2023 6:13pm

https://www.boards.ie/discussion/comment/121543721#Comment_121543721

Again this would be company specific. What do your company's expenses guidelines say? The company must ensure they can stand over the untaxed payments to employees in case of a Revenue Intervention.

Lenar3556 · 28-12-2023 9:07pm

Tax free expense payments are regularly a target of revenue compliance interventions.

While there is no requirement for an employee to obtain a hotel receipt for example (or even stay in a hotel), the business must be able to evidence that the expense was wholly, exclusively and necessarily incurred in the course of the business.

In many cases that won’t be too difficult to show. If Calahonda carried out a BER assessment at a house an hours drive away, then a claim for a 5 hour day rate of €17.92 wouldn’t be unreasonable to a revenue inspector. Nor would overnight stays in the case of a housing estate development at the other side of the country.

Claims for the overnight rate, purportedly in pursuit of new business in west cork which has yet to materialise may be more difficult to explain.

Alkers · 28-12-2023 9:29pm

https://www.boards.ie/discussion/comment/121543721#Comment_121543721

Needs to be away from home on x night and it needs to be at least 100km from home/place of work. No receipts required so you could sleep in your car if you were so inclined.