What business expenses can I claim when relocating for a Contract?
When relocating for a contract role, you can claim tax relief on the cost of
- Travel costs
- Accommodation costs
- Removal and Storage costs
Travel Costs

Accommodation Costs

Removal and Storage Costs

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?
To claim tax relief on accommodation expenses, it is advisable to provide the Landlord’s PPS Number. If it is not possible to provide the landlord PPS number, 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.
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