Is there a deduction for travel trailer used for business?

My husband works for a company that leases his van and pays a monthly lease for it. All expenses are paid by the company on the Van (gas, battery, tires, etc). He works out in the oil field and bought a small travel trailer to stay in while on the jobs due to the fact that some of them are 24/7 for weeks. Is there any deduction for the trailer? He is also paid $30.00 per diem for meals & lodging. Can't find anyone that knows exactly how to list it or if you would have to report any income. Help!

Yes he can write off 10% of the value in each tax year as depreciation. It's part of his needs to do the job over and above what is already claimed as your contribution in the ownership of the van.
Accommodation is a claimable deduction as are all the things he needs to keep himself in comfort. LPG for the stove, cooking utensils even bedding etc. I suggest you engage an accountant to do all these calculations for you as you could be missing out on quite a lot of rebate on tax breaks. You even claim the cost of the accountant!

The only deduction I can think of right off the bat is depreciation.