Self Employed Travel and Tax

Aurelian

Asking for a friend as this never arose when I was self employed.

Friend works as a sports/coach teacher and has a core job locally but may have to travel in future to take a mix of private lessons and a few hours from clubs etc to make up his working week. His car would be genuinely central to to his self employment. Can he offset any of these costs mileage/insurance/depreciation against his tax liability ?

Xander10

https://www.boards.ie/discussion/2058307206/self-employed-travel-and-tax

Yes if used, wholly, exclusively & necessarily for business purposes

https://www.boards.ie/discussion/comment/120917758#Comment_120917758

And if not, they can pay themselves mileage at the civil service rates tax free.

relax carry on

https://www.boards.ie/discussion/comment/120918047#Comment_120918047

Only if they are an employee of their own company. If they are a sole trader, then they can't.

Madd002

They'd also have to let insurance company know change of use from domestic social & pleasure to car being used for work purposes.

ahnowbrowncow

The depreciation, insurance, tax, service costs etc. don't meet the 'wholly and exclusively' criteria as the vehicle is mainly being used for personal use. Revenue generally do allow those on a proportional basis though.