New approved Civil Service rates for mileage and subsistence - latest updates

New approved Civil Service rates for mileage and subsistence - latest updates

The updated mileage and subsistence rates for the public service became effective on 1 September 2022. The Minister for Public Expenditure reviewed these rates in the context of current motoring costs. Here is an updated guide.

The updated mileage and subsistence rates for the public service, effective from 1 September 2022 may also be used by private-sector employers for the reimbursement of employee travel expenses on a tax-free basis.

This was a much needed update, as the previous rates and mileage bands have been in place since 1st April 2017. The new rates have been reviewed in the context of current motoring costs. These are based on a methodology that reflects changes in technology, road conditions, commuter behaviour, and car ownership patterns. It also takes account of the commitments by the Government in relation to the Climate Action Plan 2021 (CAP 21).

As part of these changes, a dedicated rate for Electric Vehicles (EVs) has been introduced for the first time.

The government has also signalled its intention to move toward a single reimbursement rate for all vehicles, regardless of engine size. While such a scheme may be easier to administer, it may result in some degree of ‘levelling down’ for those with cars currently qualifying for the highest rate of reimbursement. This change is not expected to occur for a period of three years.

The updated rates are welcome given recent increases in motoring costs. Employers will need to ensure that their payroll and expense systems reflect the new rates, effective from 1 September.

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

The rate for EV cars is the same rate as that applying to vehicles in the middle category of 1,201 to 1,500 CC. The rate for hybrid cars will continue to be determined by their internal combustion engine (cc) size, and expenses should not be claimed in the EV category.


Civil Service Subsistence Rates


Some changes have also been made to the reimbursement rates for accommodation. The overnight rate has been increased from €147 to €167. No changes have been made to the 5 and 10-hour subsistence day rates since last revised in December 2021. The current Civil Service subsistence rates are set out below.

  • Standard Domestic Subsistence Rates - effective from 1 September 2022


Overnight Rates

Normal Rate

Reduced Rate

Detention Rate





Day Rates

10 hours or more

5 hours but less than 10 hours



  • Vouched Accommodation (VA) Dublin only


Vouched Accommodation 

(“VA”) Rate







VA Rate

Vouched cost of accommodation up to €167.00





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