Subsistence expenses
- 'Subsistence' is the tax term for food and drink.
- Subsistence is an expense that is normally incurred in conjunction with Qualifying business travel or when staying away at a temporary workplace.
- See Employee Expenses > Subsistence (employers' guide)
Subsidised meals & workplace canteens
- An employer can provide employees with lunch at a workplace, tax-free on a free or subsidised basis.
- This can be claimed in respect of each workplace, provided that the qualifying conditions are all met.
- See Employee Benefits > Food & Drink: Subsidised Meals
Self-employment
There are different rules for the Self Employed (a director is an employee, not self-employed):
- See Self Employed > What expenses can I claim > Subsistence (self-employed)