Hi whytis,
To count as a business expense, the travel must be for business purposes. This specifically excludes travelling to and from your normal office - this is just commuting.
So travelling here and there to meet clients is a valid business expense. As is any meals, accomodation, tolls, fuel etc. etc. Practically the only thing you can't expense is alcholol.
Fuel becomes difficult when you mix personal and business use. However, if you travel from Point A to Point B for business, just record the number of miles and work out how much fuel you used.
It might be simpler to just pay yourself mileage and nightly subsistance, there are other posts on here explaining all about that.
This is poor advice Seán.
This question keeps cropping up, and people keep on talking about "mileage & subsistence" - these simply don't apply in the context of a sole trader.
Also, this notion that everything except alcohol can be expensed is not accurate either. Revenue's manual states the following about the allowability of meals for self-employed ([broken link removed]):
"Cost of Meals
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]It is a long established principle that the cost of meals taken at the place of business are not allowable expenses for tax purposes. In addition, expenses incurred on meals consumed away from the place of business are, in general, not wholly and exclusively laid out for the purposes of the trade or profession since everyone must eat in order to live. Where such costs are not allowable they may not be apportioned to allow extra costs incurred from the necessity of eating away from home or from the place of business.[/FONT][/FONT]
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]Costs of meals may be incurred wholly and exclusively for business purposes where a business by its nature involves travelling (for example, in the case of self-employed long distance lorry drivers) or where occasional business journeys outside the normal pattern are made. A reasonable level of expenses incurred in these circumstances may be deducted from business profits. [/FONT][/FONT]
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]Where a business trip necessitates one or more nights away from home, reasonable accommodation costs incurred while away from home may be deducted. The cost of meals taken in conjunction with overnight accommodation may also be deducted. Where self-employed long distance lorry drivers spend the night in their cabs rather than taking overnight accommodation, the costs incurred on their meals may be deducted. [/FONT][/FONT]
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]It is important to note that only expenses actually incurred and for which receipts are available may be claimed. Receipts must be retained for production in the course of a Revenue audit of the business "[/FONT][/FONT]
[FONT=Times New Roman,Times New Roman]In the OP's case, the business doesn't by it's nature involve travelling (i.e. OP isn't a haulier or travelling salesperson, they are an online business), so only meal costs incurred while away overnight will be allowable.[/FONT]