Relocation Expenses – when you receive your permanent base, you will no longer be allowed to claim the overnight allowance and subsistence, unless you are rostered away from your base. 

However, for the first 10 days of moving to your permanent base, you can as a concession, claim the overnight allowance and daily subsistence and also the first 3 month’s rent.
  • move to a new employment location
  • take up their employment.

These expenses will be allowed if:

  • there are actual removal and relocation expenses
  • the expenses are for a reasonable amount
  • the payment of the expenses is properly controlled
  • moving house is necessary.

Tax-free expenses

Only those expenses which are a direct result of the change of residence can be repaid tax-free. These include:

  • auctioneer's fees, solicitor's fees and stamp duty arising from moving house
  • removal of furniture and other items
  • storage charges
  • insurance of furniture and other items in transit or in storage
  • cleaning of stored furniture
  • traveling expenses on removal.


You may pay your employee subsistence expenses, tax-free, in certain circumstances.

You may pay a temporary subsistence allowance while your employee looks for accommodation in the new location. This payment is for a maximum of ten nights, at rates that do not exceed current Civil Service rates. This payment does not need to be vouched by receipts.

You may also pay rent for temporary accommodation for a period of not more than three months. This payment must be vouched by receipts. You can not pay this expense and temporary subsistence allowance at the same time.

Expenses are not allowed

  • any part of the capital cost of buying or building a house
  • any bridging loan interest, or loans to finance your employee buying or building a house.

The amounts you may pay tax-free are restricted to actual costs incurred at the time of the move.

Records to be kept

All records relating to removal and relocation expenses paid by you should be kept for six years.