Subsistence Rates
Staff that are required to travel on official business are reimbursed out of pocket expenses up to certain limits. For trips away from your normal place of work, standard subsistence allowances are payable for 5 hours, 10 hours and overnight (24 hours) trips. This negates the need to provide meal and accommodation receipts, unless specifically required. You should check the rates for the county and city you are planning to travel to in advance.
Prior apprvoal by your Head of Department or Manager (as appropriate) including the estimated cost of the trip beforehand is required. For foreign travel only Form T01 should be approved in advance before confiming any flight or accomodation bookings requested via the ETR system.
Your expense claims should be submitted online via Core Portal payment within one month of travel. Foreign Claims should be submitted on form T01 alos within one month of travel.
Domestic Subsistence
The qualifying distance for overnight rates is 100kms. If you are required to stay overnight between 50km and 100km from home or work please contact the Expenses Office in advance to determine if an exception can be applied.
**Please note Rate Change from 14th December 2023**
Dublin (from 14th December 2023)
- Hotel receipt for B&B to max of €195.00* plus € 42.99
- Reduced Rate (after 14 consecutive nights) €175.50
- Day Time Rate - Over 10 Hours € 42.99
- Day Time Rate - Over 5 Hours € 17.92
*For staff staying overnight in Dublin the cost of vouched accommodation to a maximum of €195.00 (hotel receipt for Bed & Breakfast) plus a 10 hour rate applies. Please note a credit/debit card receipt is not sufficient by itself. Where receipts are not provided the total that can be claimed is the standard overnight rate of €195.00
All Other Places (from 14th December 2023)
- Overnight Rate - Period of 24 Hours € 195.00
- Reduced Rate (after 14 consecutive nights) € 175.50
- Day Time Rate - Over 10 Hours € 42.99
- Day Time Rate - Over 5 Hours € 17.92
Reference: Circular 19-2023 (DPE126/005/2015)
Effective Date: 14th Deceember 2023
Dublin (up to and including 13th December 2023)
- Hotel receipt for B&B to max of €167.00* plus € 39.08
- Reduced Rate (after 14 consecutive nights) €175.50
- Day Time Rate - Over 10 Hours € 39.08
- Day Time Rate - Over 5 Hours € 17.92
*For staff staying overnight in Dublin the cost of vouched accommodation to a maximum of €147.00 (hotel receipt for Bed & Breakfast) plus a 10 hour rate applies. Please note a credit/debit card receipt is not sufficient by itself. Where receipts are not provided the total that can be claimed is the standard overnight rate only (€147.00)
All Other Places (upto and including 13th December 2023)
- Overnight Rate - Period of 24 Hours € 167.00
- Reduced Rate (after 14 consecutive nights) € 150.30
- Day Time Rate - Over 10 Hours € 39.08
- Day Time Rate - Over 5 Hours € 16.29
Reference: Circular 17-2022 (DPE126/005/2015)
Effective Date: 1st September 2022
Foreign Subsistence
There are different subsistence rates for each country and for cities and places within those countries. The most common countries for travel including all EU countries are included below for ease of reference. If the country you are travelling to is not included on this list, please check the full list of foreign subsistence rates or contact the Expenses Office. In many instances the rate will be accommodation only or bed and breakfast plus an amount in local currency. You have the option of booking your hotel via the ETR and have it invoiced directly to the Institute or paying it yourself, however a receipt will be required.
EU Countries
Ireland
Other Countries
Canada
China
Iceland
India
Japan
Malaysia
Norway
Russia
Saudi Arabia
South Africa
Switzerland
Thailand
United Arab Emirates
United Kingdom
USA
Vietnam
