Can I claim travel expenses ?

Where a self employed owns or rents separate business premises away from their residence then

the following applies: The cost of travel between the taxpayer’s home and the

work base is not allowable for tax (this is ordinary commuting)

The cost of travel between the work base and other places where work is carried out, is an allowable expense.

Provided their base of operations is at their home, the costs of travelling between the

residence and the sites at which they work may be allowed for tax.

This is because they travel from their home to a number of different locations for a purely temporary purpose at each such place – to complete a job of work. At the conclusion of which, they will attend at a different location.

Any queries give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie