Why can't I claim commuting costs as a business expense in Ireland?

No — travel between your home and a fixed, regular place of work (commuting) is not an allowable expense in Ireland, just as in most other jurisdictions. Revenue treats this as personal expenditure, not a business cost. However, if you work from home and travel to client sites or temporary locations, that travel is allowable as a business expense — your home base is your place of business. Also allowable: travel between two different business locations, travel to temporary client sites that you attend for a limited period, and travel to training courses or professional events. The key test: are you travelling to a permanent place of business (not deductible) or to a temporary or client location (deductible)?

  • Commuting to a fixed workplace is NOT deductible in Ireland
  • Working from home: travel to client sites IS deductible business travel
  • Travel between two business locations: always deductible
  • Temporary client sites (attended for a limited period): deductible
  • Keep a mileage log documenting each journey and its business purpose

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