A sole-trader plumber is based in Dublin and visits clients regularly all over the city. Can he claim subsistence for lunch or diesel expenses? His normal place of work would be the various clients premises as he doesn't have his own business premises.
He should be able to claim actual cost of diesel plus the cost of lunch based on receipts which should be retained. Motor expenses incurred wholly , exclusively and necessary for the purpose of running a business are allowable for tax purposes.
I claim the full civil service rate for lunch every day. It may not be in accordance with the letter of the law but I defy any civil servant to point this out.