Every mileage reimbursement in Ireland must be backed by a per-journey log with six specific data points mandated by Revenue. Without them, every euro paid can become taxable — and with Revenue's grossing-up approach, a €1,000 non-compliant payment can cost about €2,318.37 in tax, interest and penalties (see the calculator below).
The Tax and Duty Manual Part 05-01-06 (last reviewed September 2026), section 1.3, lists six data points that must appear in every mileage record. The identical list is on Revenue's "Records to be kept" page.
Full legal name — not initials, employee numbers, or nicknames. Revenue needs to match the record to a PPSN.
The exact date, not a date range or "week of 10 Feb". Revenue asks for the date of each journey, so a weekly or monthly total does not meet the requirement.
"Business" or "meeting" alone is insufficient. Name the client, project, or task. Revenue auditors test whether the stated purpose justifies the journey.
The actual distance for this specific journey. It should match the route you record, which is what an auditor can check it against. Round-trip must be stated if applicable.
Three location data points — not just "Galway". Revenue uses these to verify the "lesser of" rule: claimable distance is the shorter of home-to-destination or NPW-to-destination.
Which rate was applied and why. For flat-rate claims, state the engine capacity band. For vouched claims, state "actual cost — receipt attached".
Both options below keep the trip record for you, so there is no spreadsheet to maintain.
Paying staff mileage or subsistence?
expense.ie applies the bands per employee and builds the ERR file for ROS. Every payment has to be reported on or before the day you pay it. Team: €29/month for up to 5 people.
Start 7-day trialJust your own car?
Keep the trip log Revenue asks for on odo.ie: business, commute and private km, with a PDF for your accountant.
See odo.ieSole trader? These rates don't apply to you. You claim actual motor costs at your business-use %, and a trip log proves the %.
Test whether a sample entry from your current log would survive a Revenue audit. Any gap is a compliance failure that could make the whole payment taxable.
All six Revenue fields captured at entry. Cumulative kilometres tracked automatically, so the correct rate band applies to every trip.
Aoife O'Brien · Toyota Corolla 1.6L · Category B (1,201–1,500cc)
YTD Kilometres
2,402 km
5 trips this month
Current Band
Band 2
1,501–5,500 km
YTD Claimed
€643.36
Cat B rates applied
Next Band At
5,500 km
Beyond Revenue's six mandatory data points, Irish accountancy firms consistently recommend these. They are not strictly required, but they reduce your risk in a compliance intervention.
Revenue's grossing-up approach under Section 986A TCA 1997 treats non-compliant mileage as net remuneration from which tax should have been deducted. Enter an annual mileage payment to see the employer cost if proper records aren't kept.
Assumes a higher-rate employee: 40% income tax + 4.35% PRSI (Class A1 from 1 October 2026) + 8% USC = 52.35%. Employer PRSI is not included. Interest at 0.0274% a day (s.991 TCA 1997) for one year. Penalty at 10%, the s.1077F rate for careless behaviour without significant consequences with a prompted qualifying disclosure; it is 20% without a disclosure and 40% where the tax underpaid exceeds 15% of the tax due.
Enter an amount to see the grossing-up impact
The requirements diverge sharply depending on employment status. Self-employed individuals cannot use Civil Service mileage rates at all — the most common, and one of the most costly, mistakes sole traders make.
Employees may be reimbursed at the approved Civil Service mileage rates without providing fuel receipts. The employer must choose flat-rate or vouched for each expense type and apply it consistently.
Interaction warning: if an employee claims actual car expenses as a personal deduction on their tax return, any flat-rate mileage reimbursement from the employer becomes taxable pay. You cannot claim both.
The single most important concept for a compliant mileage log. Revenue's position is rooted in case law (Newsom v Robertson, Jackman v Powell). To work out your normal place of work, use the decision helper in our compliance checklist.
When a qualifying business journey starts from home, the allowable distance is the lesser of (a) home to the temporary location, or (b) the normal place of work to the temporary location. Without the NPW in your log, Revenue cannot verify which calculation was applied, and will default to the shorter distance.
Expense.ie works out both home-to-client and office-to-client distances and applies the shorter, with no manual checks.
This trip starts from home, not the normal place of work. The "lesser of" rule applies — the claimable distance is the shorter of home → destination or NPW → destination.
Revenue does not express a preference, but electronic records must satisfy Section 887 TCA 1997 as detailed in TDM 38-03-14.
Irish tax practitioners consistently identify the same recurring errors. Each is a compliance failure that a well-designed log and process should prevent.
There are no separate log-keeping requirements for EVs — the same six mandatory fields apply. The rate band assignment is what matters.
Assigned regardless of motor output.
Circular 16/2022.
Categorised by the size of the combustion engine.
Every field your log should contain. "Required" items are mandated by TDM 05-01-06; "best practice" items are recommended by Irish tax practitioners.
Disclaimer: This guide is provided for informational purposes only and does not constitute tax, legal, or financial advice. While we have verified all fields, rules, and penalty figures against official Revenue.ie source documents and Department of Public Expenditure circulars current as of October 2026, regulations change. Employers and sole traders should consult a qualified tax adviser or chartered accountant when designing their mileage recording processes. Revenue's Tax and Duty Manual Part 05-01-06 (last reviewed September 2026) is the definitive reference for employee travel expenses; TDM Part 04-10-01 (last reviewed August 2025) governs self-employed travel. Expense.ie is a software platform, not an accounting or tax advisory firm.
TDM Part 05-01-06 (Travel & Subsistence)Revenue.ie — Records to Be KeptTDM Part 04-10-01 (Self-Employed Travel)TDM 38-03-14 (Electronic Records)
Expense.ie captures every mandatory field, tracks cumulative band thresholds, applies the correct rate, and keeps a Revenue-ready audit trail — built for Irish compliance.