From 1 January 2017, certain Irish resident non-executive directors can receive certain travel and subsistence expenses free from tax.
Where an Irish resident non-executive director receives a payment from a company for travel and subsistence expenses incurred for the purposes of attending a company meeting in Ireland, these expenses can be reimbursed tax free. Normal civil servant subsistence and mileage rates apply.
The relief only applies where any emoluments received by the director from the company, other than reimbursement of expenses, does not exceed €5,000 in the year.
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