Is overnight accommodation a tax deductible expense?

Author: Russell Smith
October 16, 2015

If you have to stay away in your business, the hotel accommodation and reasonable costs of overnight subsistence are deductible.

This does not extend to overnight accommodation and subsistence at your office, even if there is a contractual requirement for the trader to reside in a particular place i.e. it has to be away from your main office.

The reasonable costs of meals taken in conjunction with overnight accommodation are allowable, whether or not paid on the same bill.

The same treatment may be extended to traders who do not use hotels, for example, self-employed long distance lorry drivers who spend the night in their cabs rather than take overnight accommodation.

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