Revenue Mileage rates with different vehicles

Calahonda52

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

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

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

Calahonda52

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

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

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

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

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

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

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.

Calahonda52

Thanks guys, much appreciated.

The new ERR system will make this work much easier for them to investigate:

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

What's the difference here: Normal/Reduced/Detention

Alkers

https://www.boards.ie/discussion/comment/121545334#Comment_121545334

Not sure on detention but we get reduced rate if it's attending a conference or training course rather than an overnight due to work.

I think detention may be if being posted somewhere for a month or the likes. I'll dig out the he policies next week if not answered by then.

wench

https://www.boards.ie/discussion/comment/121545334#Comment_121545334

• For assignments of up to 14 nights, the normal rate applies
• For the next 14 nights, the reduced rate applies
• The detention rate covers the next 28 nights

Calahonda52

https://www.boards.ie/discussion/comment/121545904#Comment_121545904

Thanks, so is that 14 continuous nights or 14 cumulative in any one tax year

I am looking at 6 b y 2 night stints in Meath, 200k away, spread over 6 weeks, which may not be consecutive

wench

It's continuous as far as I know, aimed at extended periods away.

The 6 instances should all be at normal rate.

Calahonda52

https://www.boards.ie/discussion/comment/121546945#Comment_121546945

Makes sense, have a good '24 and beyond