Can I claim my mobile phone as a business expense in Ireland?

Yes — but only the business-use proportion. Because most phones serve both personal and business purposes, Revenue requires you to apportion the claim. For the handset: if purchased outright, claim the business-use percentage of the cost as a capital allowance (over 8 years under Irish capital allowance rules, or as an accelerated allowance where available). For monthly contract bills: claim the business-use percentage of each monthly bill. Keep your bills. If you have a separate, dedicated business phone used only for work, claim 100% of all costs. A commonly used and accepted split is 50–70% for business, depending on your actual usage pattern. Be conservative and honest in your estimate — Revenue may ask for justification.

• Claim only the business-use proportion of phone costs
• Handset: business % of purchase price; claimed as capital allowance over 8 years
• Monthly contract: claim business-use percentage of each bill
• Dedicated business phone: 100% of all costs claimable
• 50–70% is a typical accepted range — be honest and consistent