Subsistence Expenses for Sole Traders

Am just completing accounts and tax comp for a sole trader decorator client.

I note that s57A ITTOIA 05 refers to allowing a deduction for reasonable expenses for food and drink consumed at the place where the trader travels to.

My client works within the area, about a 25 mile radius, so I have tried to get some understanding of what is meant by "travels to" in the legislation, does it mean in the locality as in the meaning of the ESC for employees travelling to a temporary place of work or does it mean more of an overnight stay scenario.

Do any of you knowledgeable practitioners out there know the answer to this one ?

The other thing unfortunately is that he has not kept any meal receipts and I suspect that this will be where a claim will fail.

Any ideas ?