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Increase in Daily Subsistence Rates

The Department of Public Expenditure and Reform recently published Circular 13/2019 which confirms that the daily subsistence 5 hour rate was increased to €15.41 (previously €14.01) and the 10 hour rate was increased to €36.97 (previously €33.61) since 1st July 2019. This increase is reflected in the updated Revenue Tax and Duty Manual as outlined above. There is no increase in the overnight (24 hour) rate.

The domestic subsistence rates applicable since 1st July 2019 are as follows:

Purchase and Transfer of Benefits in Single Public Service Pension Scheme

With effect from 1st October 2019, public servants who are members of the Single Public Service Pension Scheme (with the exception of the president and members of the Defence Force) will be eligible to:

  • purchase additional referable amounts for the purpose of augmenting their pensions and/or lump sums (collectively their “retirement benefits”) payable under the Single Scheme, and
  • make inward transfers to the Single Scheme of transfer values from certain other Revenue approved retirement schemes and PRSAs by way of the purchase of referable amounts. 

Full details of these new provisions are outlined in Circular 15/2019.

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