Where employees use their own private cars or motorcycles for business purposes, reimbursement in respect of allowable motoring expenses can be effected by way of flat-rate mileage allowances.
There are two types of mileage allowance schemes which are acceptable for tax purposes if an employee bears all the motoring expenses:
Motor Travel Rates - Effective from 1st April 2017
Reduced Motor Travel Rates per kilometre
The reduced rates are payable to Civil Service employees who undertake a journey associated with their job but not solely related to the performance of their duties, such as:
The Motor Travel Rates for motorcycles and bicycles are as follows:
Bicycle: 8 cent per km
For further information, please refer to Revenue's Leaflet IT51 - Employees' Motoring/Bicycle Expenses which can be found here
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