Claiming Relocation Expenses as a Contractor

What are relocation expenses?

If you need to relocate the purpose of your contract work, you can claim tax relief for certain costs that you incur.

Tax relief can be processed on the vouched travel costs for the initial journey to Ireland, in addition to the first 3 months of accommodation.

If you will incur any removal costs, shipping costs or storage costs, tax relief can also be processed on these expenses.

Am I eligible to claim relocation costs if relocating within Ireland?

If you are required to relocate by a distance of 100km or more, you would be entitled to claim relocation expenses.

Where a contractor has relocated within Ireland, the vouched diesel/petrol costs may be permitted as a business expenses for the initial trip to the place of relocation.

Relocation expenses can be processed through both the Director Umbrella Company and Limited Company options.

What do I need to claim relocation Expenses?

Valid receipts for the flight/ferry/train/bus are required to claim tax relief on your initial travel costs. For flight costs, receipts must show the contractors name, date, destination and cost.

For vouched diesel or petrol costs, valid receipts must be provided.

In the event of renting or leasing an apartment/room, a copy of the lease agreement with the landlord’s name/ PPS number must be provided with formal proof of payment each month.

Proof of address for your current address and your new address will also be requested. 

What if I do not have a rental agreement in place?

If you have not sourced accommodation for when you first arrive in Ireland, and no rental agreement is in place, you can claim a subsistence rate of €147 per night for the first 10 nights. No receipts are required to claim the subsistence rate.

If you are interested in claiming the subsistence rate, please notify your Payroll Account Manager in Icon Accounting.

After the first ten nights of claiming the subsistence rate, a rental agreement and valid receipts must be provided for the remainder of the 3 months.  

How do I claim relocation expenses?

All you are required to do is upload your expenses with valid receipts to your Icon Portal.

Your Payroll Account Manager will then be able to provide you with a relocation form which needs to be completed to claim such expenses.

Relocating to Ireland – what do I need?

If you are moving to Ireland for the first time we can assist you in obtaining a PPS number and opening a bank account.

We can provide a letter to assist you with your PPS application.

You will need to bring this letter with you to your local Intreo Office and your PPS number will be posted to you.

If you will be opening an Irish bank account, we can also provide you with a letter to support your appointment.

For more information please contact info@iconaccounting.ie