Travel Expenses between 2 Branches

[QED]

Is it possible for a Partner in a Partnership with 2 retail premises receive tax free mileage for travel between sites?

- E.g. One premise in Athlone & One premises in Ballinasloe.

John lives in Athlone and the Athlone shop was opened first. Now there is a second shop opened in Ballinasloe. John needs to divide his time approx equally between the 2. Both shops are the same size.

If John drives to Ballinasloe first thing in the morning I assume it could not be tax free expenses because he is travelling from home to work. However, if he worked a few hours in the morning in Athlone Shop and then had to travel to Ballinasloe, is this travel to and from allowable?

Not looking to set up any 'strategy' to get tax free re-imbursement illegally. Just wondering for normal course of business where it may not be possible to spend full day in either shop, can any travel expenses be allowable.

Or - Are both Shops his 'Normal Place of Work', so no tax free re-imbursement is allowable?

 

[Joe_90]

Partners are not entitled to mileage. The expenses are incurred by the partnership ie fuel, motor tax, insurance, repairs and then there is a personal add back.

 

[QED]

Thanks - Are travel expenses between the 2 branches allowed as business expense?

It's wholly and exclusively business related because the travel would not be necessary if there was not a second branch.

But, it is also just travelling to work?