Because it's not a holiday. I'm accompanying her on a business trip and, as her spouse, my question was whether the expenses she would incur in bringing me were allowable for tax.
In fairness, she would be gone fora couple of weeks and would be less prepared to undertake the journey if she was unaccompanied.
If you have an answer, rather than an observation, that would be much appreciated.
From information I've received since, I understand that in some circumstances the cost of the trip can be regarded as a business expense which can be offset against tax. (Okay my use of the term "tax relief" was wrong).
I can't envisage any situation where this would be accepted by the Revenue as an allowable business expense.
The only part of the cost that would be allowable would be the accommodation, if the accommodation costs would have been the same even if the business person travelled alone.