Travel expenses for FHL in Ireland

Hi, I've visited our FHL on a few occasions during the tax year. Maintenance work accounts for roughly 70-80% of the time there. 1. Is it possible to claim the ferry fare? 2. For the accompanying car travel, can that too be claimed against profit? I travel in an EV so am unsure of the applicable rate for claim if eligible. Any guidance would be appreciated.

Hi
Thank you for your question.
In your case, you may choose to claim either the fixed rate per mile or based on the actual running costs.
However, once that choice has been made, the same basis must be used year on year from that point.
You cannot claim actual expenditure or capital allowances on the vehicle.
Only once the vehicle is replaced may the basis be changed.
Additional information is held under PIM2220 as attached below:
Deductions: main types of expense: travelling expenses 
You may claim for the ferry fare, but as the case for both the ferry and vehicle, only expenses incurred on business affairs may be claimed under the wholly and exclusively rule, PIM2010:
Deductions: general rules: applying the wholly & exclusively rule