What mileage rate can I claim for business travel in Ireland as self-employed?

Self-employed sole traders in Ireland can claim actual fuel and running costs for business journeys, or use the civil service mileage rates as a benchmark. Revenue's civil service mileage rates for 2024 (motor travel rates for cars): - Up to 1,200cc: 37.95c/km (Band 1), 39.86c/km (Band 2), 27.55c/km (Band 3) - 1,201–1,500cc: 39.86c/km, 42.02c/km, 28.88c/km - Over 1,500cc: 47.78c/km, 50.94c/km, 34.24c/km Bands: Band 1 (0–1,500km), Band 2 (1,501–5,500km), Band 3 (5,501–25,000km) per year. Alternatively, claim actual costs: fuel, insurance, motor tax, NCT, servicing, repairs, depreciation (capital allowances) — apportioned for business use. For most self-employed people, claiming actual costs with capital allowances for the vehicle gives the most accurate deduction. The civil service rate is often used as a starting reference.

  • No single PAYE-style flat rate for self-employed — most claim actual vehicle costs
  • Civil service rates (e.g. 37.95c–50.94c/km depending on engine size and mileage band) used as benchmark
  • Actual cost method: claim fuel, insurance, NCT, servicing, repairs, plus capital allowances on the vehicle
  • Must apportion all costs for private vs business use
  • Keep a mileage log: date, journey, purpose, kilometres for each business trip

Related Questions

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