Country Money & Site-Based Employees in Ireland
"Country money" is one of the most misunderstood allowances in Irish construction. It's a flat, Revenue-approved travel and subsistence payment for site-based workers posted away from base — simple in principle, but easy to get wrong on the conditions, easy to confuse with standard subsistence, and easy to mis-report under ERR. This guide sets out exactly what it is, who qualifies, the current rates, how it differs from ordinary subsistence, and how it's reported.
Rates and conditions are set by Revenue and can change. The figures below were taken directly from Revenue and verified in June 2026. Always confirm the current position on Revenue.ie before relying on them.
What Country Money Is — and Who Qualifies
Country money is a tax-free travel and subsistence allowance for site-based employees in the construction industry who work at a site away from the employer's base. It's paid as an approved flat rate — no receipts required — once the conditions are met.
The 32km qualifying distance
The employee must be working at a site 32km (20 miles) or more from the employer's base — or 32km or more from the GPO if the employee is Dublin-based.
Current approved rates
| Allowance | Applies when | Amount |
|---|---|---|
| Daily rate | Four days or less | €36.34 |
| Weekly rate | More than four days | €181.68 |
| "Eating on site" | Per day, conditions apply | up to €5.00 |
Revenue approved country money and eating-on-site rates for site-based construction employees, verified June 2026.
Eligibility Rules & the Exclusions
Meeting the distance test isn't enough on its own. There are specific situations where country money cannot be paid tax-free — and these are exactly where firms slip up.
Employer provides transport
If the employee doesn't have to pay to travel to and from the site — e.g. the employer lays on transport — the allowance can't be paid tax-free.
Board and lodging provided
Where the employer provides board and lodging, the tax-free basis for country money is not met.
Recruited for one site only
If the employee was recruited to work at a single site only, they don't qualify for country money on the tax-free basis.
How It Differs from Standard Subsistence
Country money and civil service subsistence both compensate for working away from base, but they are separate schemes with different mechanics. You apply one or the other to an assignment — never both for the same travel.
Country money
- Flat approved rate; no receipts required.
- Construction-industry, site-based workers.
- Daily/weekly amount based on the 32km site rule.
Standard civil service subsistence
- Based on a specific trip's duration and location.
- Day rates (€19.25 / €46.17) and overnight rates.
- Applies across all sectors, not just construction.
How It's Categorised Under ERR
Country money is a tax-free travel and subsistence payment, so it sits within Enhanced Reporting Requirements alongside other site-based allowances.
- Reimbursed country money must be reported to Revenue through ROS on or before the date of payment, the same as other reportable travel and subsistence.
- Categorise it consistently as a site-based travel and subsistence allowance so each payment is traceable in the ERR submission.
- Keep the supporting documentation for six years — evidence of the site, distance from base, days worked, and the rate paid.
- If a payment doesn't meet the conditions, it's taxable pay — and treating taxable pay as a tax-free allowance under ERR is a reporting error Revenue can unwind. See the ERR compliance guide.
Where This Fits with the Construction Guide
This page is the deep-dive on the country money allowance specifically. The broader picture for construction firms — progressive mileage bands for workers using their own vehicles, the "lesser of" rule, the normal-place-of-work reclassification for long-duration sites, and ERR across the pay cycle — is covered in our main construction travel expenses guide.
The key relationship to remember: country money is a separate scheme from civil service mileage and subsistence. A site-based worker on country money for an assignment isn't also claiming civil service mileage for travel to that site. The construction guide explains how to decide which scheme applies to which worker.
How Expense.ie Helps
Site allowance, correctly handled
Country money is recorded as a site-based allowance against the right site and days worked — not blurred with civil service subsistence for the same travel.
ERR-ready exports
Site allowances are categorised and date-stamped for the ERR submission to ROS, on or before payment, every cycle.
Records that last six years
Site, distance, days, and rate retained in a retrievable form for the full retention period — ready if Revenue asks.
Country Money FAQ
Related Resources
Construction Travel Guide
The full picture: mileage bands, the lesser-of rule, NPW, and ERR for site teams.
Read guideERR Compliance Guide
How to report site allowances and other T&S to Revenue via ROS.
Read guideSubsistence Rates
The standard day and overnight rates country money is often confused with.
View ratesCountry Money, Handled Correctly
Expense.ie records country money as a site-based allowance, keeps it separate from civil service subsistence, produces ERR-ready exports for ROS, and retains the supporting detail for six years — so a frequently-misunderstood allowance stays compliant.
General information, not tax advice. Confirm current rates on Revenue.ie.