Revenue Updates Subsistence Rates for Road Haulier Drivers – Effective 29 January 2025

Revenue has released Brief No. 067/25, confirming an update to the subsistence rates for road haulier drivers, effective 29 January 2025. This update is part of Revenue’s ongoing efforts to reflect changes in costs and travel conditions for drivers operating within the haulage sector.

The revised rates apply specifically to drivers of heavy goods vehicles who are required to travel as part of their duties and are away from their base or normal place of work for significant periods. Employers should note that these payments continue to fall under the Enhanced Reporting Requirements (ERR), meaning all such payments must be reported to Revenue via payroll submissions.

Key Considerations for Employers

• Updated Rates: Employers should ensure they are using the correct subsistence rates from 29 January 2025 to remain compliant with Revenue guidelines.
• Reporting Obligations: Payments made under the updated subsistence rates must be reported through Revenue’s ERR system.
• Record Keeping: Employers should maintain accurate travel logs and ensure that drivers meet the qualifying conditions for subsistence allowances.

Ongoing Challenges for Hauliers

While these updates are welcome in terms of aligning rates with the costs incurred by drivers, the issue of inadequate overnight parking and accommodation facilities for hauliers across Ireland remains a serious concern. Without proper infrastructure, many drivers face difficulties finding secure and compliant rest stops—especially when subsistence policies presume access to suitable accommodation.

The lack of facilities presents not only logistical and safety issues, but also compliance challenges when it comes to claiming overnight allowances under Revenue guidelines.

Final Thoughts

Employers and drivers alike are encouraged to review the updated guidelines in full and ensure compliance with Revenue’s reporting obligations. As always, if you have any questions about the application of these new rates or how to manage subsistence claims under ERR, our team at Amatino is here to help.