Tax on allowances when travelling abroad

L

LDB

Guest
Hello,

I'm wondering if anyone is familiar with tax allowances for when you work abroad for a period of time. In this case it will be in the US for more than 6 monhts.

I read on revenue site that you can get subsistence allowances for travel to foreign countries e.g. your employer pays you an extra 40 per day whilst you are away.
I phoned revenue to ask about this but I was told that it doesn't exist!

So i'm wondering if anyone is able to direct me to the correct information or has any experience with this?

Many Thanks
L
 
Obviously vouched expense claims for travel, accommodation, living etc. expenses are not subject to BIK. I'm not aware of further BIK tax/PRSI/health contribution exempt payments that can be made but check here in case there are.

[broken link removed]

Remember that when your employer refunds expenses incurred you often save money in terms of the normal living expenses that they cover which you would normally have to pay out of your own pocket at home (e.g. eating [out] etc.).
 
There are rates for almost every country in the world - see below extract from www.revenue.ie


Schedule based on current Civil Service Subsistence Rates for absences outside the State
Details of quantum of Civil Service subsistence rates for certain foreign countries are available from any Regional Revenue Office.
The Civil Service schedule of rates may be applied in the following manner in respect of temporary (up to six months) absence:

Period of Assignment Abroad % of Subsistence Rate for relevant location
First month 100%
Second and Third month 75%
Fourth, Fifth and Sixth month 50%

The rates may be used only in respect of the reimbursement of allowable subsistence expenses where the employee is working abroad on a foreign assignment. "Working abroad" on foreign assignment” means that the employee is actually performing the duties of the employment abroad for a temporary period. Where actual vouched expenses exceed the flat rate allowances such vouched expenses may be used instead of flat rate allowances
 
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Thank You
I phoned them again with this information and they provided me with the specific rate for the location I requested.
However since it will be for more than 6 months they require that you write to the revenue inspector to get the subsistence rate approved.

L
 
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