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?
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.