Distances to the destination
What you can claim
Enter both distances
Add the distance to your destination from home and from your normal workplace to see what's claimable.
How the "lesser of" rule works
A worked example most guides skip over.
Example: trip from home is longer
Your office is 40 km from the client; your home is 55 km from the client. Because you set off from home, Revenue lets you claim the lesser figure — 40 km each way. The extra 15 km each way is treated as commuting and is not claimable.
Example: trip from home is shorter
The client is 40 km from the office but only 25 km from your home. Setting off from home, you claim the actual 25 km each way — the lesser of the two. You never claim more than the journey you actually made.
Based on Revenue guidance on business travel and the treatment of normal-commute mileage. Revenue: travel & subsistence. Estimate only, not tax advice.