Whether or not he can claim for motor expenses (more than toll fees) depends totally on the circumstances in which he is running his business. You'll probably have to give us a lot more background information before we could give you a definitive answer. Generally speaking, toll fees should be allowable but the Revenue guidance on motor expenses generally is complex and of uncertain worth anyway.
Hello Mr. McGibney, Thank you for your reply. He would travel around the Leinster area maintaining various offices for a financial company. He would pay tolls to enter into the capital and exit to reside at his four day week accommodation (he lives in Munster). He also paid rail fares where access was not possible.
Yes, he can claim these receipts as expenses, as they incur during the day to day running of his business. If you are still unsure how to claim, you can phone revenue directly, or go online to their website which includes useful information about allowable expenses.