Meals & Subsistence — Ireland Tax Rules

Claim reasonable meal costs when working away from your normal place of business.

Claimable: Conditionally claimable · Tax authority: Revenue

Revenue Rules

• Meals purchased while working at a temporary location away from your base are claimable.
• Revenue expects subsistence claims to be reasonable and proportionate.
• Meals at your regular workplace (home or office) are NOT deductible.
• Client entertainment is NOT deductible in Ireland.
• Overnight subsistence when staying away for business is claimable.

Limits

No official cap for sole traders, but claims must be reasonable. Revenue may use civil service subsistence rates as a benchmark.

Worked Example

Maeve visits a client in Galway for the day. She buys lunch (€12) and coffee (€4). She claims €16 as subsistence because she was working away from her Dublin base.

Record Keeping

• Keep all receipts with date and location noted
• Record the business reason for being at the location
• Note that the location is a temporary workplace
• Avoid claiming alcohol or excessive amounts

Frequently Asked Questions

Can I claim lunch at my home office?

No. Meals at your regular place of work are personal living expenses. Only meals when working away from your normal base are claimable.

Can I claim meals when meeting clients?

Your own meal is claimable if at a temporary location. Paying for a client's meal is client entertainment, which is not deductible in Ireland.

What about per diem rates?

Revenue doesn't set specific per diem rates for sole traders. Civil service subsistence rates can be used as a guideline for what's reasonable.

What are the current civil service subsistence rates I can use as a benchmark?

For 2024, Revenue civil service domestic subsistence rates are: day absence of 5–10 hours — €16.29; absence over 10 hours — €39.08; overnight with accommodation (up to 5 nights) — €167.00/night. These are not mandatory limits for sole traders but Revenue uses them as a benchmark for reasonableness.