Sole trader, working away from home

[Rangemaster]

Hi there, any info I've found isn't very clear. If a sole trader/contractors main place of work is 3 hours away from primary/family residence is rent an allowable expenses? They would be staying away 7 nights out of 14. Is hotel the only allowable expense? If hotel or rent not allowable can extra travel expenses and use home as base?
Thanks in advance

 

[WizardDr]

Revenue would say NO.

Also strictly speaking they would not allow anything from residence even if your place of business
presume you are not a company more bad news they would only allow 'actual' expenditure

 

[dublin67]

Here is a link to the Revenue manual - this is a good starting point and should answer most of your questions. While some tax specialists may disagree with aspects of it this contains the Revenue view.

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-06-17.pdf