John M Shanahan & Co.

linking practice to business

Chartered Accountants
Registered Auditors

Phone: 057 93 22100

email: info@shanahan.ie

Road Haulier Drivers' Subsistence Claims

Driving for a Haulage Company, your Subsistence Claim is based on terms agreed between IRHA and Revenue.

July 19, 2019

Based upon an Agreement was reached in 1996 between Revenue and the Irish Road Haulage Association (IRHA) in respect of the conditions and guidelines covering the reimbursement of subsistence allowances free of tax by road haulier firms (employers) to road haulier drivers

 

 

 

 

 

 

We at, John M Shanahan & Co, Chartered Accountants, Tullamore, Co Offaly have taken a look at the requirements  which are necessary to maintain such records and when its appropriate to use them.


Haulier drivers have the option of operating on the basis of the agreed rates outlined below, or the Civil Service rates.

Alternatively, the employers can reimburse employees for actual receipted expenditure incurred.
Where the amounts reimbursed by employers are in excess of the amounts referred to above, the excess is subject to tax, USC and PRSI in the normal way.


NOTE: Employers are not required to be members of the IRHA to operate these rates.

Subsistence Rates for Haulier Drivers

All the conditions set out below must be complied with to avail of the rates.

  1. Appropriate books and records must be maintained by the employer so that Revenue can, on inspection, identify a driver receiving expenses with the job, and the records should indicate:
    1. Details of journey,
    2. Departure time,
    3. Destination,
    4. Invoice re: journey or delivery docket,
    5. Expense sheet signed by driver and duly authorised.

These records must be maintained for six years

  2. All tachographs must be fully completed and made available to Revenue.

The tachographs must be maintained for six years as they represent part of the books and records of the haulier business.

 

 

With effect from 1 October
2018

Subsistence
payable to
employees
with gross
weekly wage of
up to €378
Subsistence
payable to
employees
with gross
weekly wage of between
€378 - €442
Subsistence
payable to
employees
with gross
weekly wage of €442 - and upwards.
Travel more than 8km &
absence of between 5 and 10 Hours
 €12.85  €12.85  €14.01
Travel more than 8km &
absence of greater than 10 hours
 €25.37  €25.37  €33.61
Travel more than 100km in the State – 24 hours absence  €40.72  €49.79  €57.71
Overnight in Britain and N
Ireland – 24 hours absence
 €64.11  €79.39  €88.53
Europe & Elsewhere – 24
hours absence
 €76.33  €87.01  €106.86

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 five miles from their base then the €33.61 rate applies.

 

We at JOHN M. SHANAHAN & CO. are here to help you with all your accounting, business, financial, statutory and taxation requirements, by providing expert, specialist and professional service tailored to meet your needs.

Phone 057 93 22100 or email info@shanahan.ie or use our contact form here- Contact Form.

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