If a landlord deals with the management of a rental property himself, the expense incurred by landlords for travel to and from the properties can be costly. A journey must be undertaken ’wholly and exclusively’ for the purposes of the property business in order to be deductible as a business expense. The cost of all trips from home to the rental property for a business reason (e.g. to check on the investment property/liaise with tenants, etc.) will be allowable. Problems can arise in instances where the trip has a duality of purpose, being partly for private and partly for business reasons.
Care needs to be taken if the property business is run from a separate office away from home. Travel from home to the office is disallowed, but travel from office to the rental property can be claimed. Travel from home directly to the property would not be permitted if the base is not at home.