Subsistence - Sole Trader

jokerini

Registered User
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A sole trader who trades as a plumber lives in Tallaght. The geographical limit of his client base is Balbriggan, Wicklow town and Naas. Is he entitled to claim for subsistence e.g. claim for his sandwich receipts?
 
Go to [broken link removed]

Scroll down and click on 04-06-17
Schedule D - Case I & II Food and Accommodation Expenses

Also worth scrolling down and reading 04-10-01
Travel Expenses: When are they wholly & exclusively for the purposes of the trade?
 
selected extract from 04-06-17 referred to above

  • Humans eat to live, they do not eat to work2.
    • Therefore expenditure incurred on food in the course of a trade or profession will nearly always have a duality of purpose in that the person has the ordinary physical human need of eating.

    • Where additional expenditure is incurred on food because the taxpayer must eat away from home, that expenditure still has a duality of purpose meaning it is not an allowable expense.
 
It is an allowable expense for public sector workers only I believe.

Where are you getting that from?!

The important distinction is not between a public vs private sector employment, but between an employee and a self employed person.
 
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