Can I claim client entertainment and business lunches as expenses in Ireland?

No — Revenue Ireland does not allow deductions for business entertaining or hospitality provided to clients, customers, or prospects. This follows the same principle as UK HMRC. Even if a client lunch has a clear and demonstrable business purpose (finalising a contract, pitching a new project), the cost of entertaining someone else is not deductible. However, your own subsistence (your own meal costs) during a business trip or when working away from your normal business base can be claimed separately. The rule: you can claim for your own food when working away, but nothing for what you buy for others as hospitality. This is a firm Revenue position — there are no exceptions for the self-employed.

• Client lunches, dinners, and all hospitality for clients/prospects: NOT deductible
• Revenue's 'business entertaining' restriction applies to all self-employed in Ireland
• Your own meals when working away from base: can be claimed as subsistence
• Even clearly business-purposed entertainment: Revenue disallows it
• No exceptions — this is a firm Revenue rule