I agree with you that Revenue need to be consistent but the argument has to be the same. reimbursement of the contractor for travel expenses and the employees are. If all his work was in Dublin but he lived in Cork then there was an issue. Where the contractor had multiple clients again I would look at where his base was formed. If he had to go to London, Paris, New York all allowable. If he started to work for a Galway co, I would say he had a dublin base and travel ect would have been claimed. I should add that I am of the view that a contractor who has established a base, in my example a guy living in Cork who is works for a Dublin based employer for 2 years has a dublin base. They in some cases are "defacto" employees of the Principal. The issue with the contractors is that when they work for one Principal "employer" either directly or through an intermediary there is an issue determining where they are based. If a state-owned or leased vehicle is not available, travelers should use the least expensive method of ground transportation to meet their business needs. Substantiated: Expenses documented with itemized receipts, dates of travel, business purpose, etc. That applies to most employees in the public and private sector. comprehensive damages under an auto insurance policy). You trying to suggest the employees who clearly have a fixed place of work are not entitled to mileage and subsistence when required to travel from that fixed place of work.Īn employee who lives in Cork with a Dublin based job is NOT entitled to claim expenses for travel between the two cities.Īn employee who lives in Cork with a Cork based job is entitled to claim expenses if required to travel to Dublin for work.
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