Are you thinking of relocating as a Contractor We have created a simple guide on claiming expenses on costs involved around the relocation process and answer some frequently asked questions on the topic.
Business expenses you can claim when relocating for a contract include:
- Travel costs
- Accommodation costs
- Removal and Storage costs
Travel Costs
Providing the necessary information on travel costs is straightforward, however depending on your method of travel, different details may be required, as shown in the below table:
| Business Expenses | Receipts Required |
| Flights |
Booking confirmation to show:
|
| Ferry | Booking Confirmation to show:
|
| Car | Receipts to show:
|
| Train | Receipts to show:
|
| Taxi | Receipts to show:
|
Accommodation Costs
During the relocation process accommodation expenses can be claimed whether you choose to stay in a hotel, B&B or rental property. See below on what specific details are required:
| Business Expenses | Receipts Required |
| Subsistence Claim | No receipts are required for the first 10 nights; however you must complete and sign a subsistence form |
| Hotels and B&B's |
Receipts or official letter from your hotel/B&B outlining:
|
| Rental Property | Signed copy of the lease or rental agreement outlining:
|
Removal and Storage Costs
You can claim expenses on costs associated with the removal and storage of company assets, for both Removal Costs & Storage Costs, receipts must clearly show the following:
- Name
- Date
- Cost
We've answered some frequently asked questions on claiming relocation expenses, see them below:
What business expenses can I claim when relocating for a Contract?
For contractors who have not sourced accommodation, a subsistence rate of €147 per night may be claimed for the first 10 nights of relocation.
In order to claim subsistence for the first 10 nights, you must complete a subsistence form.
Can I claim a mix of subsistence, hotels and/or rent?
Yes; your total relocation claim is up to a period of 3 month. If a rent or lease agreement is already in place prior to relocation, Contractors cannot claim the subsistence rate.
What if my family are relocating with me?
If you are married or in a civil partnership, and your family is relocating at the same time, tax relief may also be claimed on their travel costs.
Please ensure you have valid receipts for their travel and accommodation costs.
What if my Landlord will not provide me with their PPS Number or a valid lease?
To claim tax relief on accommodation expenses, it is advisable to provide the Landlord’s PPS Number or a valid lease. If it is not possible to provide these details, please speak directly with your Payroll Account Manager in Icon Accounting.
What distance is deemed acceptable for relocation?
Approximately of 100km - Changes in living accommodation due to personal reasons is not deemed allowable.
Are returning journeys deemed as allowable business expenses under relocation?
No, returning journey are not deemed allowable.
Have any more questions?
Got a Question?
Let us help
-
Icon Accounting, Columba House, Airside,
Swords, Co. Dublin, Ireland, K67 R2Y9