Accomodation

Accommodation costs are tax deductible when they are incurred:

• wholly and exclusively for the purposes of the trade or profession, or
• if there is mixed business and private use and it is possible to claim an identifiable proportion of an expense.

In practice this means that accommodation:

• used as a workplace
• used as a stop over when travelling on business
• used for any other business purpose

is allowed for tax.

The key issue is determining business purpose, as ordinary living expenses are not allowable for tax, although the "Use of Home as Office" costs come into play then.