10-Hour Day Rate Subsistence Ireland: When and How to Claim
Away from the office for a long day? If you're 8 km or more from your normal workplace for 10+ hours, you can claim €46.17. For 5–10 hours, it's €19.25. Here's exactly how to qualify and how the time is calculated.
The Two Day Subsistence Rates
These are flat allowances — no receipts required. Governed by Circular 04/2025. For overnight rates, see our overnight subsistence guide.
Two Conditions Must Be Met
Time: 5+ consecutive hours
Duration runs from departure to return, including travel time. If you leave at 8am and return at 1:30pm, that's 5 hours 30 minutes — qualifies for the 5–10 hour rate.
Distance: 8 km+ from workplace
You must be at least 8 km from your normal place of work. A 6-hour meeting in a building 5 km from the office doesn't qualify — the distance threshold isn't met.
How Time Is Calculated
Worked Example
Scenario: You leave your Dublin office at 7:30am, drive to Cork for a client meeting (264 km), and return to Dublin at 6:45pm.
This employee would also claim mileage for the round trip separately — see our mileage calculation guide.
Frequently Asked Questions
Related Resources
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