Civil Service Mileage Rates

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:

• The prevailing schedule of Civil Service rates; or 
  
  
• Any other schedule with rates not greater than the Civil Service rates

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: 

• Attendance at confined promotion competitions
  
  
• Attendance at approved courses of education
  
  
• Attendance at courses or conferences
  
  
• Return visits home at weekends during a period of temporary transfer

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