No — Not Claimable
Can I Claim Client Entertainment as a Business Expense in Ireland?
No — entertainment of clients (meals, drinks, hospitality) is specifically disallowed for Irish Corporation Tax under Section 840 TCA 1997, even if business is discussed.
What Revenue (Revenue Commissioners) says
Section 840 of the Taxes Consolidation Act 1997 disallows business entertainment of clients, customers and suppliers. The cost is not deductible in computing trading profits. VAT is also not recoverable on entertainment expenditure.
When you can claim
- Staff entertainment (annual party, team meals) up to a reasonable amount per employee
- Trade show or conference attendance fees
- Promotional gifts under €20 (excluding food, drink, tobacco)
When you cannot claim
- Client lunches and dinners
- Tickets for sport or theatre with clients
- Drinks with prospects
- Any food or alcohol provided to non-staff
- VAT on entertainment expenses
Good to know
Important: Even if business is genuinely discussed, the cost is still disallowed. The only exception is a clear staff event — your own employees count, but not contractors or clients.
Related expenses
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