Ruth Coppinger (Dublin West, Solidarity)
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367. To ask the Minister for Finance if the definition of an ‘assignment’ in the Revenue Commissioner’s civil service overnight subsistence rates (details supplied) is one of a continuous posting at a particular location, and therefore the reduced and detention rates do not apply in a cumulative fashion in the event of separate assignments at the same location, or locations within a given year; likewise the requirement to apply to the Revenue Commissioners for the continuation of an overnight subsistence payment arises only after 56 continuous nights in a given location on a particular assignment, rather than a cumulative 56 non-continuous nights at a given location; and if he will make a statement on the matter. [39544/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the guidance referred to by the Deputy refers to a long-standing Revenue practice under which employers may, subject to conditions, reimburse employees tax-free expenses of travel, and subsistence relating to that travel. It should be noted that Revenue guidance refers only to the taxation of travel and subsistence payments, the entitlement to such payments, is a matter for the employer.

The question posed relates to the overnight allowance and whether the term “assignment” is one of a continuous posting at a particular location. The overnight allowance applies for continuous absence in any one place, meaning that each location is considered in isolation. The rates are reduced after the first 14 nights of assignment as follows:

• the reduced rate of overnight allowance applies where an employee spends more than 14 consecutive nights in any one place, and
• the detention rate applies where the employee spends between 28 and 56 consecutive nights in any one place.