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 to 31st August 2022
Motor Travel Rates from 1st September 2022
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
Further information on the above can be found at www.revenue.ie
Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.