What's the standard policy for mobile phones expenses. Can you claim back anything from the tax man for business mobile phone usage?
You do not say whether the business in question is a limited company or a sole trader or partnership. It makes a difference.
If the mobile phone is in a company name all the costs can be claimed. If the business is not a limited company only the business proportion can be claimed, so you will have to keep a record of business calls to justify a claim if the Revenue challenges your figures.
A difficulty arises when the phone is part of a package and the payment covers rental and all calls. In this case you will be unable to claim any expenses against taxation. One further complication is if the item is a Blackberry. In this case the Revenue classifies it as a computer and there are special rules.
See also: Guide to pre-trading expenditure