Business Travel & Subsistence — Ireland Tax Rules

Claim travel and accommodation costs when working away from your normal place of business.

Claimable: Fully claimable · Tax authority: Revenue

Revenue Rules

• Travel costs to temporary work locations are fully deductible.
• Public transport fares (train, bus, flights) for business journeys are claimable.
• Accommodation costs when staying away overnight for business are deductible.
• Subsistence (meals) while travelling for business is claimable at reasonable rates.
• Travel between home and a permanent workplace is NOT deductible.

Limits

No fixed cap. Revenue expects reasonable and proportionate claims for subsistence.

Worked Example

Orla travels to a client in Cork. She claims: train fare €45, hotel €110, meals €25. Total: €180 — all fully deductible as business travel.

Record Keeping

• Keep all travel booking confirmations and receipts
• Record the business purpose and destination for each trip
• Note the client or project associated with the travel
• Separate business travel from personal trips

Frequently Asked Questions

Can I claim flights for business trips abroad?

Yes, if the trip is wholly for business. If combining business and personal, claim only the business portion.

What counts as reasonable subsistence?

Revenue doesn't set fixed amounts for sole traders. Normal restaurant meals and reasonable accommodation are fine. Excessive spending may be questioned.

Can I claim toll charges and parking?

Yes. Toll charges, parking fees, and motorway charges on business journeys are fully deductible.

Can I claim overnight accommodation in Dublin if I live in the country?

Yes. If your client or place of business for a specific engagement is in Dublin and you live more than a reasonable commuting distance away, overnight accommodation is a deductible business travel expense. Revenue's benchmark is whether the journey to return home would be unreasonable — staying over to work the following day at the same location qualifies.