Revenue civil service guide
Revenue Mileage Rates 2022 (Jan 1-Aug 31)
Travel between 1 January and 31 August 2022 used the table in force since 1 April 2017: 37.95 cent per kilometre in Band 1 for a car up to 1,200cc, then 70.00, 27.55 and 21.36 cent. Those kilometres still count towards the year's cumulative bands.
This is Revenue's civil service motor travel table for 2022 (Jan 1-Aug 31), the schedule Irish employers use as the tax-free ceiling for business kilometres. The table has two dimensions: the engine column decides the rate, and the business kilometres accumulated across the calendar year decide which of the four bands applies.
At a glance
Country: Ireland
Tax year: 2022 (Jan 1-Aug 31)
Scenarios covered: 11
Primary rates
Car up to 1,200cc: 37.95 cents per kilometre -> 70 cents per kilometre -> 27.55 cents per kilometre -> 21.36 cents per kilometre
Car 1,201-1,500cc: 39.86 cents per kilometre -> 73.21 cents per kilometre -> 29.03 cents per kilometre -> 22.23 cents per kilometre
Car 1,501cc and over: 44.79 cents per kilometre -> 83.53 cents per kilometre -> 32.21 cents per kilometre -> 25.85 cents per kilometre
2022 (Jan 1-Aug 31) Revenue civil service rates
Cars: rate per kilometre by engine capacity
Up to 1,500 km (Band 1)
- Car up to 1,200cc
- 37.95 cents per kilometre
- Car 1,201-1,500cc
- 39.86 cents per kilometre
- Car 1,501cc and over
- 44.79 cents per kilometre
1,501-5,500 km (Band 2)
- Car up to 1,200cc
- 70 cents per kilometre
- Car 1,201-1,500cc
- 73.21 cents per kilometre
- Car 1,501cc and over
- 83.53 cents per kilometre
5,501-25,000 km (Band 3)
- Car up to 1,200cc
- 27.55 cents per kilometre
- Car 1,201-1,500cc
- 29.03 cents per kilometre
- Car 1,501cc and over
- 32.21 cents per kilometre
25,001 km and over (Band 4)
- Car up to 1,200cc
- 21.36 cents per kilometre
- Car 1,201-1,500cc
- 22.23 cents per kilometre
- Car 1,501cc and over
- 25.85 cents per kilometre
| Distance band | Car up to 1,200cc | Car 1,201-1,500cc | Car 1,501cc and over |
|---|---|---|---|
| Up to 1,500 km (Band 1) | 37.95 cents per kilometre | 39.86 cents per kilometre | 44.79 cents per kilometre |
| 1,501-5,500 km (Band 2) | 70 cents per kilometre | 73.21 cents per kilometre | 83.53 cents per kilometre |
| 5,501-25,000 km (Band 3) | 27.55 cents per kilometre | 29.03 cents per kilometre | 32.21 cents per kilometre |
| 25,001 km and over (Band 4) | 21.36 cents per kilometre | 22.23 cents per kilometre | 25.85 cents per kilometre |
The bands are cumulative: each rate prices only the kilometres inside its band. A 6,000 km year is priced in three of them: 1,500 km at the Band 1 rate, the next 4,000 km at Band 2, and the remaining 500 km at Band 3.
Reduced rates per kilometre
| Engine capacity | Reduced rate per kilometre |
|---|---|
| Car up to 1,200cc | 16.59 cents per kilometre |
| Car 1,201-1,500cc | 17.63 cents per kilometre |
| Car 1,501cc and over | 18.97 cents per kilometre |
Reduced rates apply to journeys connected with the job but not solely related to those duties. Revenue names attendance at confirmed promotion competitions, and at approved courses of education or conferences.
Motorcycles: rate per kilometre by engine capacity
Up to 6,437 km
- Motorcycle up to 150cc
- 14.48 cents per kilometre
- Motorcycle 151-250cc
- 20.1 cents per kilometre
- Motorcycle 251-600cc
- 23.72 cents per kilometre
- Motorcycle 601cc and over
- 28.59 cents per kilometre
6,438 km and over
- Motorcycle up to 150cc
- 9.37 cents per kilometre
- Motorcycle 151-250cc
- 13.31 cents per kilometre
- Motorcycle 251-600cc
- 15.29 cents per kilometre
- Motorcycle 601cc and over
- 17.6 cents per kilometre
| Distance travelled | Motorcycle up to 150cc | Motorcycle 151-250cc | Motorcycle 251-600cc | Motorcycle 601cc and over |
|---|---|---|---|---|
| Up to 6,437 km | 14.48 cents per kilometre | 20.1 cents per kilometre | 23.72 cents per kilometre | 28.59 cents per kilometre |
| 6,438 km and over | 9.37 cents per kilometre | 13.31 cents per kilometre | 15.29 cents per kilometre | 17.6 cents per kilometre |
Motorcycle rates have not changed since 5 March 2009, and they are banded by the distance travelled in the year rather than by the car bands above.
Bicycles
Bicycles pay 8 cents per kilometre, flat, with no engine or distance bands.
Rates from 1 April 2017 to 31 August 2022. Source: Revenue civil service motor travel rates (1 April 2017 - 31 August 2022)
Use this rate for your next step
- Find the engine column first: a claim is priced at the column matching the vehicle's engine capacity.
- Add up the calendar year's business kilometres: the bands are cumulative, and each rate prices only the kilometres inside its band.
- Use the calculator when a claim crosses a band boundary, and the reduced rates for a journey connected with the job but not solely related to it.
Practical notes
These figures applied from 1 April 2017 to 31 August 2022, when the current table replaced them. Kilometres driven in both periods still count towards the same cumulative bands.
Revenue states that an employer may repay at these rates, at any schedule no higher than them, or at the actual vouched cost of the travel, and that no further relief is due where the employer already paid at the civil service rates. Keep the records behind a 2022 repayment until 31 December 2028.
Rate guide FAQ
What does the 2022 (Jan 1-Aug 31) rate cover on this page?
This page covers the Car up to 1,200cc, Car 1,201-1,500cc, Car 1,501cc and over, Motorcycle up to 150cc, Motorcycle 151-250cc, Motorcycle 251-600cc, Motorcycle 601cc and over, Bicycle, Car up to 1,200cc, reduced rate, Car 1,201-1,500cc, reduced rate, Car 1,501cc and over, reduced rate for Ireland, based on the Revenue source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2022 (Jan 1-Aug 31) rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
Is this the latest available year?
This is currently the only published year in the dataset for this country flow, so there is no prior-year comparison block yet.
Can I still claim for 2022 travel?
Travel your employer did not reimburse, or repaid below the civil service rates, can be claimed through myAccount until 31 December 2026. A repayment claim cannot be made more than four years after the end of the tax year it relates to (Revenue, Tax and Duty Manual Part 05-02-20).
How do the four Irish distance bands work?
They are cumulative: Band 1 prices the first 1,500 km of business travel in the calendar year, Band 2 the next 4,000 km, Band 3 the kilometres up to 25,000 and Band 4 everything after that. A 6,000 km year is priced across Bands 1, 2 and 3 rather than at a single rate.
Why is there no electric-car column on this table?
Revenue introduced the electric-car allocation with the revision that took effect on 1 September 2022, so the table in force before then does not carry it.
When do the reduced rates apply?
The reduced rates cover journeys connected with the job but not solely related to those duties. Revenue's examples are attendance at confirmed promotion competitions and at approved courses of education or conferences.
Do motorcycles and bicycles use the same bands?
No. Motorcycles have two distance bands of their own, up to 6,437 km and 6,438 km and over, against four engine capacities, and bicycles pay 8 cents per kilometre, flat.