# Mileage Rates



## Lyndan (19 May 2010)

Hi All

Wondering if you can help me.

Is the revenue civil service one the max you can use? Can you not set your own rate or is that the absolute highest.

Also the revenue rate is on a sliding scale...is this per claim or overall?

For example

It says for a car over 1,501cc the first 6,437km is at 59.07c, then over that is at 28.46c

Does that mean I should be keeping a log of the mileage in a calendar year and once it goes over the 6,437km the rate drops?


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## Frank (19 May 2010)

yep first few thousand km's give a better rate.

This is generally the max.

I know when I was getting private miles I got nowhere near the gov rates.


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## sse (20 May 2010)

Lyndan said:


> Hi All
> 
> Wondering if you can help me.
> 
> ...



Yes. This is per calendar year, so you need to keep a total of business journeys. Once you're over the 6437km the rest of the year is at the lower rate.

Not 100% sure TBH but I believe anything reimbursed above this level is taxable to the individual, so you can't (say, as a director) pay yourself €1 a km indefinitely, for example.

SSE


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## Dinarius (10 Dec 2010)

When mileage is part of an invoice, is it subject to 13.5% or 21% VAT?

Thanks.

D.


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## mandelbrot (11 Dec 2010)

Dinarius said:


> When mileage is part of an invoice, is it subject to 13.5% or 21% VAT?
> 
> Thanks.
> 
> D.



If you're self employed and invoicing a customer, you are invoicing them  for goods / services provided. As a self-employed person your  motor/travel expenses are your own responsibility; if you are passing  the cost onto your customer you do so by increasing the amount that you  are charging for the service.

So I think the answer to your question is that you charge the same rate  of VAT as is applicable to the type of service you are providing.


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## ds2011 (14 Feb 2011)

*Mileage expenses*

In answer to both of your questions: - 

1. In theory you can claim a higher rate than civil service rates.  However, you would need to get specific approval from Revenue.  This is provided for in the Revenue statement of practice SP IT/2/2007 which is available on Revenue website. 

2. Yes earlier miles are paid at a higher rate. 

There is a website mapmiles.com which calculates the distance between points and your mileage expenses based on these civil service rates.  You can also use googlemaps or the AA website to calculate distance.


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