Motor Expenses Rates

JR79

Hi,

Quick question does the below motor expenses rates reset to 0-1500km every January regardless of how much mileage you have done in the precious year, thanks

Distance bands

Engine Capacity

up to 1200cc

Engine Capacity

1201cc to 1500cc

Engine capacity

1501cc and over

Band 1

0 - 1,500 km

41.80 cent

43.40 cent

51.82 cent

Band 2

1,501 – 5,500 km

72.64 cent

79.18 cent

90.63 cent

Band 3

5,501 – 25,000 km

31.78 cent

31.79 cent

39.22 cent

Band 4

25,001 km and above

20.56 cent

23.85 cent

25.87 cent

gerrykeegan

Yes each year is treated in isolation.

POBox19

Rates apply on a calendar year. Here is the DPER circular:

Link: https://www.revenue.ie/en/employing-people/documents/dper-circular-16-2022-motor-travel-rates.pdf

dper-circular-16-2022-motor-travel-rates.pdf

While we're at it here are the new Standard Domestic Subsistence Rates:

Link: https://www.revenue.ie/en/employing-people/documents/dper-circular-17-2022-domestic-subsistence-allowances.pdf

dper-circular-17-2022-domestic-subsistence-allowances.pdf

JR79

Thank you