Caterer & Private Chef

Serve up your business expenses correctly as a self-employed food professional in Ireland.

Allowable Expenses

• Food & Ingredients — All food and drink purchased to prepare for events or private dining clients.
• Equipment & Cookware — Pots, pans, knives, serving equipment, and specialist catering equipment.
• Packaging & Disposables — Catering trays, foil containers, and hygienic packaging for delivered food.
• Kitchen Hire — Shared commercial kitchen hire required for food hygiene compliance.
• Food Safety & Licensing — FSAI Food Safety courses, HACCP training, and Environmental Health Officer registration costs.
• Travel to Events — Mileage at Revenue's approved rate to deliver food or attend catering events.

Tax Tips

• Food hygiene registration with your local authority is free but HACCP training courses are deductible professional development costs.
• Catering services in Ireland are subject to VAT at 13.5% (reduced rate for prepared food) — register once you exceed €37,500.
• Keep all food purchase receipts — Revenue expects to see a clear link between food bought and events serviced.
• A home kitchen used for catering may require planning permission and EHO approval — compliance costs are deductible.

Frequently Asked Questions

Do I need a Food Hygiene certificate in Ireland?

Yes. HACCP (Hazard Analysis and Critical Control Points) compliance and food safety training are legal requirements for food businesses in Ireland. Training course fees are fully deductible.

What VAT rate applies to catering in Ireland?

Restaurant and catering services are subject to 13.5% Irish VAT (reduced from 23% as part of ongoing relief). Hot food supplied for consumption off-premises is generally subject to 13.5%. Register once your turnover exceeds €37,500.

Can I use my home kitchen for catering in Ireland?

You must notify your local environmental health officer and comply with food safety regulations if using a domestic kitchen commercially. A dedicated shared commercial kitchen hire is a simpler, fully deductible option.

Can I claim commercial kitchen equipment on my Irish tax return?

Yes. Commercial catering equipment (ovens, mixers, refrigeration units) is a capital asset, claimable via Irish capital allowances at 12.5% per year over 8 years. Keep purchase receipts and maintain a fixed asset register. There is no Irish equivalent to the UK Annual Investment Allowance for most assets.