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Commentary

7.1.1 Subsistence payments for temporary assignees

Republic of Ireland

Contributed by:

Mairéad Hennessy, Owner at Taxkey, www.taxkey.ie.

Payments made to the employee, being reimbursement of expenses other than expenses of travel and subsistence, which are no more than reimbursement of vouched expenses, incurred by the employee in performing the duties of the employment, should not be treated as pay. Expenses which are not treated as pay must not only be incurred in the performance of the duties of the employment but must also be wholly, exclusively and necessarily so incurred. (Employers' Guide for PAYE at 3.4).

The conditions under which the reimbursement to office holders and employees of the expenses of travel and subsistence may be made without deduction of tax are as follows:

  1. Ìý

    (a)ÌýÌýÌýÌý the office holder/employee must be temporarily away from their normal place of work in the performance of the duties of their employment

  2. Ìý

    (b)ÌýÌýÌýÌý the travel expenses must be necessarily incurred in the performance of the duties of the office or employment, and

  3. Ìý

    (c)ÌýÌýÌýÌý the expenses of subsistence must attach to travelling necessarily incurred

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