Travel‑Expenses Policy for Staff, Vendors, Contractors
Informed by Irish law – Revenue Guidelines – Best practice for publicly‑funded non‑profits – and VAI’s Green Policy
1. Purpose
To set out clear, consistent rules for reimbursing reasonable travel‑related costs incurred by external vendors and contractors when delivering services for the organisation. The policy complies with Irish Revenue subsidy rules, mirrors the standards used by the Irish Civil Service and other public‑sector bodies, and now incorporates the VAI Green Policy’s encouragement to choose sustainable transport options
2. Scope
Applies to all staff, vendors, consultants, freelancers and contracted service providers who:
- Have a signed contract or purchase order with the organisation.
- Travel away from their normal place of work (or the organisation’s premises) to perform duties, attend meetings, workshops, site inspections, training, etc.
3. Definitions
| Term | Meaning |
| Domestic travel | Travel within the Republic of Ireland. |
| Overseas travel | Travel to any destination outside the Republic of Ireland. |
| Overnight stay | Any period requiring accommodation for ≥ 1 night (or a continuous assignment of ≥ 24 h). |
| Mileage | Kilometres driven in a private vehicle for work‑related travel. |
| Public‑transport fare | Cost of rail, bus, coach, ferry or air tickets purchased for the journey. |
| Vouched Accommodation (VA) | Hotel/B&B receipt showing the actual cost of the room; used where the standard overnight rate is insufficient (e.g., Brussels) . |
| Standard Overnight Rate | Fixed, tax‑free allowance covering accommodation + three meals for a 24‑hour period. |
| Day‑rate | Allowance for travel lasting ≥ 5 h but without an overnight stay. |
| VAI Green Policy | Organisation‑wide commitment to reduce carbon emissions by prioritising low‑carbon travel modes (public transport, cycling, walking, shared rides). |
4. Eligible Expenses & Rate Structure
| Expense type | Eligibility | Rate / Limit | Notes |
| Public‑transport (domestic & overseas) | All travel where a reasonable public‑transport option exists. | Full reimbursement of actual ticket cost (receipt required). | Encouraged as the preferred mode under the VAI Green Policy. Use the cheapest reasonable class (usually standard class). |
| Mileage (private car) | Domestic journeys > 30 km from home/workplace. | Revenue‑approved motor‑travel rate. | Must provide a mileage log (date, start/end points, purpose, km). |
| Airfare | Required for journeys where location or time‑efficiency demands it. | Reimbursement of actual ticket cost (economy class unless justified). | Must be booked through approved travel platform where possible. Pre-approved by VAI representative. |
| Accommodation | Overnight stays. | Standard Overnight Rate (Ireland: €205.53 for first 14 nights, then €184.98, then €102.76) . Overseas – country‑specific rates published by Revenue (e.g., €147.00 for many EU locations) . | If actual hotel cost exceeds the standard rate, a Vouched Accommodation (VA) claim may be made with receipt, up to the published ceiling . |
| Meals (when not covered by overnight rate) | Day‑rate trips or where VA is claimed. | Domestic Day‑rate (5 h) – €19.25; Day‑rate (10 h) – €46.17 . | Receipts required. |
| Incidental expenses (e.g., parking, tolls, taxi for last‑mile) | Reasonable and necessary for the assignment. | Actual cost (receipt required). | Must be proportionate to the travel purpose. |
5. Green‑Travel Incentive
- When a public‑transport option (bus, train, tram, ferry, or scheduled flight) is reasonably available for the required route, the vendor must select that option unless a documented business justification demonstrates that private‑car or air travel is essential (e.g., no viable schedule, cargo constraints, urgent timing).
- Preferred‑mode documentation: In the pre‑approval request, the vendor should indicate the chosen public‑transport service, departure/arrival times, and any cost differences versus private‑car mileage. This supports the VAI Green Policy and demonstrates environmental stewardship.
- Carbon‑offset option: If a vendor must travel by air for unavoidable reasons, the organisation encourages the vendor to purchase a reputable carbon‑offset for the flight and optionally attach proof of offset purchase to the claim (non‑mandatory but recognised as good practice).
6. Claim Procedure
- Pre‑approval – Vendor obtains written approval from the Contracting VAI representative before any travel. The request must state the selected transport mode and, where applicable, the rationale for any non‑public‑transport choice (see Green‑Travel Incentive).
- Record‑keeping – Keep original receipts, mileage logs, ticket confirmations, and any authorisation emails.
- Submission – Within 30 days of travel, provide invoice for claim and attach:
- Mileage log (if claiming km).
- Original receipts for accommodation (VA), meals (if required), transport, parking/tolls.
- Evidence of public‑transport tickets (e‑ticket PDFs, boarding passes).
- Copy of the pre‑approval email/letter showing the green‑travel decision.
- Review – Finance verifies that amounts do not exceed the published rates, that public‑transport was chosen where feasible, and that supporting documents are complete.
- Payment – Approved claims are processed via the organisation’s finance system (Core Portal) and paid in the next payroll cycle. Where outlined as a requirement, only expenses accompanied by receipts will be paid. Payments to staff will be in keeping with current Revenue guidelines.
- Retention – All documentation is retained for six years for Revenue audit purposes and for internal sustainability reporting.
7. Tax & Revenue Compliance
- All allowances that stay within the Revenue‑approved caps are tax‑free under Rule 13.5.
- If a vendor claims VA or any amount above the standard rate, the excess is treated as taxable income and must be declared by the vendor on their self‑assessment return.
- The organisation reports only the tax‑free portion; any taxable excess is the vendor’s responsibility.
Expense levels based on Revenue for reference – 5 March 2026
Car
| Distance band | Engine capacity up to 1200cc | Engine capacity 1201cc – 1500cc | Engine capacity 1501cc and over |
| Up to 1,500 km (Band 1) | 41.80 cent | 43.40 cent | 51.82 cent |
Motorcycle
| Distance | Engine capacity up to 150cc | Engine capacity 151cc – 250 cc | Engine capacity 251 cc – 600 cc | Engine capacity 601cc and over |
| Up to 6,437 km | 14.48 cent | 20.10 cent | 23.72 cent | 28.59 cent |
Overnight
This must be at least 100km from home and normal place of work.
| Domestic overnight subsistence rates (from 29 January 2025) | |
| Rate category | Rate |
| Normal rate | €205.53 |
Civil service rates 5 March 2026
Reference: https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspx