Revenue has updated the subsistence allowances that haulage operators can pay their drivers.
Over many years there has been an agreement between Revenue and the road haulage industry
regarding drivers’ expenses.
Conditions for Claiming Subsistence
All the conditions set out below must be complied with in order to avail of the agreed rates.
- Appropriate books and records must be maintained by the employer so that Revenue can, on inspection, identify a driver receiving expenses with the job he or she has completed.
- The period of retention of records is six years after the end of the tax year to which the records refer.
- The records should indicate: (a) Details of journey, (b) Departure time, (c) Destination, (d) Invoice relating to the journey or delivery docket, (e) Expense sheet signed by driver and duly authorised.
- Goods and passenger vehicles first registered after 1 May 2006 must be fitted with a digital tachograph. If they are registered before that date, they can be fitted with either an analogue or digital tachograph. All tachograph recordings must be maintained and made available in the event of a Revenue compliance intervention. The tachograph records must be retained for six years as they represent part of the books and records of the road haulier business
- The subsistence payment must only be applied to expenses wholly, exclusively and necessarily incurred in the performance of the drivers’ duties. At no stage can they be regarded as an addition or as a substitute for wages.
- Time spent on board long-distance ferries from Ireland direct to Europe (excluding UK) will not count for the overnight. No subsistence should be paid for the 2 days of the trip where a return is applicable. However, where a driver has commenced work or started their return trip ten hours or more prior to boarding the ferry and is more than 8km from their base then the 10 hour rate applies.
- The overnight allowance rate is inclusive of the 10 hour subsistence rate.
