Civil Service Subsistence Rates – Dec 2023
Civil service subsistence rates
Rates for assignments within the State
Overnight allowance
| Rate category | Rate |
|---|---|
| Normal rate | €195.00 |
| Reduced rate | €175.50 |
| Detention rate | €97.50 |
Overnight allowance covers an overnight assignment of up to 24 hours. This must be at least 100km from the employee’s home and their normal place of work.
The rate category depends on the period of an assignment:
- normal rate is for up to 14 nights
- reduced rate covers the next 14 nights
- detention rate covers each of the next 28 nights.
For assignments over 56 nights, you must make an application to Revenue to confirm subsistence is still available.
The period of subsistence at any one location is limited to six months.
| Vouched Accommodation (VA) | Accommodation | Meals | |
| VA Rate | Vouched cost of accommodation up to €195.00 | Plus | €42.99 |
Day allowances
| Period of assignment | Rate |
|---|---|
| Ten hours or more | €42.99 |
| Between five and ten hours | €17.92 |
The assignment must be outside eight kilometres of the employee’s home and normal place of work.
You can only claim both a day and overnight allowance if you work five hours or more the next day.
Rates for assignments outside the State
Short term assignment
| Period of assignment abroad | % of normal overnight rate |
|---|---|
| First month | 100% |
| Second and third month | 75% |
| Fourth, fifth and sixth month | 50% |
These rates can be used for a single temporary assignment of up to six months where your employee is working abroad.
Long term assignment
A long term assignment will be more than six months.
For the first month of the assignment, you can allow subsistence for the overnight rate. This is to facilitate the employee to find self-catering accommodation.
For the remainder of the assignment you can allow subsistence costs and a portion of the ten-hour day rate. The subsistence cost can cover the cost of reasonable accommodation. You can allow 50% of the day rate (ten-hour) for the location.
