DriveHubMileage log requirements in Ireland
What your records have to contain to survive a check by the Revenue Commissioners, and the rate DriveHub applies.
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Updated
The rate
Own car — engine up to 1,200 cm³
€0.42 per km
First 1,500 km per year; €0.73 per km after that.
In force from 1 September 2022.
Own car — engine 1,201–1,500 cm³
€0.43 per km
First 1,500 km per year; €0.79 per km after that.
In force from 1 September 2022.
Own car — engine over 1,500 cm³
€0.52 per km
First 1,500 km per year; €0.91 per km after that.
In force from 1 September 2022.
Own car — fully electric
€0.43 per km
First 1,500 km per year; €0.79 per km after that.
In force from 1 September 2022.
Who sets the rule
The Office of the Revenue Commissioners (Revenue). The rates are set by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation by circular.
The rule that governs it
Circular 16/2022, Revised Motor Travel Rates (27 July 2022), and Revenue's Tax and Duty Manual Part 05-01-06. Source quality: primary.
What every trip has to record
Tax and Duty Manual Part 05-01-06 § 1.3: for a flat-rate reimbursement "the employer must retain a record of" the employee's name and address, "The date of the journey", "The reason for the journey", "The kilometres travelled", "The starting point, destination and finishing point of the journey" and the basis of the reimbursement.
How long to keep them
Six years.
Where this comes from
The requirements above are quoted from the Revenue Commissioners. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.
DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.
Longer reads
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for