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Employees' Subsistence Expenses

This leaflet covers reimbursement of Subsistence Expenses to Employees (including Directors). Revenue's Explanatory Leaflet IT 51 Employees' Motoring/Bicycle Expenses covers the reimbursement of motoring/bicycle expenses to employees and this is available on

Employees' Motoring/Bicycle Expenses

This leaflet covers reimbursement of Motoring/Bicycle Expenses to employees (including directors). Revenue’s Explanatory Leaflet IT 54 Employees’ Subsistence Expenses covers the reimbursement of subsistence expenses to employees and this is available on

Industries We Serve


Diarmuid Morrissey

Medical Manufacturing

"Direct Medical has been a committed customer of Ó Leochain & Associates for over a decade.

Their specific expertise in corporate financial planning has proven to be of invaluable benefit as we have transitioned from a small family business to part of a major multinational.

The legal landscape is very dense and navigating it is made easy with the help and expertise of Diarmuid and his team. A truly well applied, conscientious and diligent group, we look forward to many progressive future engagements."


Eoin Crosbie

Retail & Forecourt

"As a director and owner manager of a busy Retail and Forecourt I found that I no longer had time to maintain the Finance and Bookkeeping function.
Ó Leochain & Associates have taken this workload away from me, which means that I now have more time to concentrate on working, on my business, rather than working in it.

The preparation of monthly management accounts in a timely manner means that I am reviewing up-to-date figures rather than dealing with historical figures, post year-end, when it’s too late to make the changes that are necessary. The preparation of management Accounts dovetails nicely with the Bookkeeping, which means that it is a very cost effective option for me.

The service that Ó Leochain & Associates provide is ideal for a medium-sized business, such as ours. They are very efficient and professional, yet flexible enough to have adapted their service to suit our changing needs, over the last 4 years. We know that thanks to Ó Leochain & Associates our accounts are in order, our returns up-to-date and our management accounts accurate, which is very reassuring as a business owner."

joe naughton

Joe Naughton


"As someone that works in a regulated Industry, I need to be able to comply with all the taxation and regulatory requirements that apply to my industry. Working with Ó Leochain & Associates means that I have to have an advisor that understands the importance of this to me, and it's great having an advisor who is professionally competent to deal with all that regulation entails.

I’ve been with Ó Leochain's since I’ve started, and they have helped me to manage my business development, and growth, at every stage. As a Director of a company I’m faced with increasing regulatory and legal requirements, Ó Leochain & Associates are, and have been, proactive in advising me of, not only what the current requirements are, but what’s coming down the line. This has allowed me to be proactive in how I do things.

They are also on hand during the year, for advice and answering questions, and no question is too small. I have no problem in recommending their services."


Mark Lennon

Retail & Wholesale

"Retail is a competitive place to be, which mean that my day is taken up by meeting the needs of my own clients, whether through the shop or the wholesale side of my business.

Ó Leochain & Associates have helped me by putting in place the systems and controls, through computerisation, that were necessary to allow me to grow my business in a strategic way. Engaging Ó Leochain & Associates to look after my bookkeeping and company accounts has allowed me to focus on the parts of the business that I enjoy.

I don’t have to worry about deadlines anymore as Ó Leochain & Associates have the software in place to to track them, and I find that they are very proactive in engaging with me. In addition, the Proprietor Diarmuid Ó Leochain has always made himself available to give advice on a variety of issues, such as business strategy expansion and bank financing."

Colin Cunningham

Colin Cunningham

Business Consultancy

"I have worked with Ó Leochain & Associates for many years and have found them to be extremely helpful in all aspects of my business and personal financial requirements. They are extremely well-informed and helpful, which is why I would not hesitate to recommend their services.

Ó Leochain & Associates has always provided me with a personal, efficient, commercially-minded and cost-effective service. Every issue that has arisen, from audit to routine tax matters to corporate and estate matters, has been handled for me with great efficiency and professionalism."

Martha & David Ryan

Martha & David Ryan


"I run a small family Bed & Breakfast in Cong, Co. Mayo. My husband, separately, runs his business which consists of Hunting and Fishing Parties, both Irish and International.  Our work is seasonal, and customer orientated, which means that when we're working, we're extremely busy.

Ó Leochain & Associates take away the daily grind of keeping on top of the different revenue returns that need to be made. I would have no hesitation in recommending them to any small to medium sized business like our own."