Sole trader?

[Vanessa]

My son has a part time job, 25 hours where he pays tax as a PAYE worker.
However he also receives some payment from a college for tutoring stundents. This is a direct payment and the employer does not deduct PAYE/PRSI. This sometimes means an extra 20 hours work.
I would like to know if he registered himself as a Sole Trader would he be entitled to claim expenses such as transport, phone costs, mobile phone etc against tax

 

[Nige]

He must register himself with the Revenue as a sole trader.

When computing his tax on the tutoring income, he can deduct any expenses directly related to the business. This would include phone costs for calls related to the course but wouldn't include transport from home to his "normal place of business".