This paper combines a spatial microsimulation model with a classic model of travel demand for the valuation of commuting travel times in Ireland. The aim of the research is to investigate the potential variations in the value of commuting travel times relative to disposable income across Irish regions. Preliminary empirical analyse of commuting data in Ireland provides evidence to suggest a non-linear relationship between the values of commuting travel-time and the duration of the commuting trip. Thus, a rationale arises for the simulation of the value of commuting travel time across various travel-time bands for motorised modes of travel to work. The simulation process generates individual-level value estimates for each small-area geographic unit in Ireland. GIS tools are subsequently used to characterise the spatial distribution of the value of commuting travel time relative to individual disposable income across Ireland, establishing if there are regional variations that suggest commuting as something similar to a regional ‘virtual’ poll tax.