Cross-Border Travel: Mileage and Subsistence for NI and UK Trips
If you're an Irish employer reimbursing an Irish employee, you use Irish civil service rates regardless of where the journey takes place. A trip from Dublin to Belfast uses the same progressive mileage bands as Dublin to Cork. But there's one important distinction: Northern Ireland and the UK are international destinations for subsistence purposes -- even though they're on the same island.
Mileage -- Same Rules, Same Rates
No difference for cross-border trips. Irish progressive band rates apply based on the employee's engine category and cumulative annual distance. The destination being in NI or GB doesn't change the mileage calculation at all.
Worked example
Sean drives from his Dundalk office to a client in Newry (30 km). His YTD is 3,200 km (Band 2, over 1,500cc).
60 km return x €0.9063 = €54.38
Exactly the same as if the client were in Drogheda, 30 km south of Dundalk.
Subsistence -- International Rates Apply
This is where it gets different. Northern Ireland and the UK are international destinations under Revenue's subsistence rules (Circular 07/2017). International rates are lower than domestic rates.
| Rate Type | Domestic (Ireland) | International (UK/NI) |
|---|---|---|
| Day rate (5-10 hours) | €19.25 | €17.00 |
| Day rate (10+ hours) | €46.17 | €34.00 |
| Overnight rate | €205.53 | €193.00 |
Worked example
Sean has a full-day meeting in Belfast, away 11 hours.
That's €12.17 less -- simply because Belfast is in the UK.
"But Newry Is 15 Minutes From Dundalk..."
Revenue doesn't care about geography or proximity. The rates are determined by the country of the destination, not the distance. Newry is in Northern Ireland (UK), so international subsistence rates apply.
Same distance from Dundalk. Same time away. Different country = different subsistence rate. Mileage is unaffected -- both trips use the same Irish progressive band rate.
ERR Reporting for Cross-Border Travel
Same rules. Mileage and subsistence payments must be reported under ERR at or before the payment date, regardless of whether the trip was domestic or international. No separate category needed -- report as travel & subsistence.
Practical Tips for Border-County Businesses
Explicitly state that NI/UK destinations use international subsistence rates. Don't leave it ambiguous -- staff who cross the border frequently will assume domestic rates unless told otherwise.
Especially those who cross the border frequently. A Dundalk employee visiting Newry three times a week needs to know they get €34, not €46.17, for a 10+ hour day.
If an employee has meetings in Dundalk (domestic) and Newry (international) on the same day, which subsistence rate applies? This is a genuine grey area. For complex mixed trips, seek accountant advice on whether the domestic or international rate applies based on where the majority of time was spent.
Frequently Asked Questions
Related Resources
Cross-Border Complexity, Handled Automatically
Expense.ie applies the correct mileage bands for all trips and automatically uses international subsistence rates when the destination is outside Ireland. No manual rate lookups for border-county businesses.
30-day money-back guarantee. No long contracts.