Do directors of limited companies qualify for daily/overnight subsistence rates??...

[billythefish]

Hi all

I'm wondering what the opinion is regarding daily/overnight subsistence rates for company directors. Take, for example, a director who does all of their work away from their office/home. They would spend almost every working day away from their principal place of business.

Would they be due the subsistence rates? I've looked through Revenue's IT54 and I'm not seeing it addressed anywhere. I rang Revenue with the query and they said I'd have to put it in writing to an inspector. I wrote to an inspector and he sent me.... yes... the IT54.

I see this as a grey area. Some argue in favour of it, some against. I would be interested to know what others think..

 

[Graham_07]

Re: Do directors of limited companies qualify for daily/overnight subsistence rates??

Provided the legislative conditions as summarised on the IT54 are followed correctly I wouldn't see directors in any different light to other employees.

 

[Henrieta]

Re: Do directors of limited companies qualify for daily/overnight subsistence rates??

Billy,

See point number 4.5, page 13 of the link.

[broken link removed]

Company directors are treated the same as employees.

 

[homeowner]

Re: Do directors of limited companies qualify for daily/overnight subsistence rates??

If you have your business adress as your home but you go out to another site every day (the same place every day) you cannot claim for that. As long as the place that you go to during the day is differnt every day (say different client sites) then you can claim.

The general rule is you cannot claim for going to your "ordinary place of business" even if this is not your registered office.

 

[billythefish]

Re: Do directors of limited companies qualify for daily/overnight subsistence rates??

If you have your business adress as your home but you go out to another site every day (the same place every day) you cannot claim for that. As long as the place that you go to during the day is differnt every day (say different client sites) then you can claim.

The general rule is you cannot claim for going to your "ordinary place of business" even if this is not your registered office.

I think this is where the grey issue is. In the scenario where someone goes to the same place each day... then this becomes their "normal place of business".

Thanks folks. That clears things up...