Part 4Employment income: exemptions
Chapter 11Miscellaneous exemptions
Workplace meals
317Subsidised meals
1
No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if—
a
they are provided in a canteen where meals are provided for the employer’s employees generally or generally to those at a particular location, or
b
they are provided on the employer’s business premises and conditions A to C are met.
2
Condition A is that the meals are provided on a reasonable scale.
3
Condition B is that all the employer’s employees or all of them at a particular location may obtain one or both of the following—
a
a free or subsidised meal, or
b
a free or subsidised meal voucher or token.
4
Condition C is that if the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public—
a
part of the restaurant or dining room is designated for the use of employees only, and
b
the meals are taken in that part.
5
In this section “free or subsidised meal voucher or token” means a voucher, ticket, pass or other document or token which—
a
is intended to enable a person to obtain a meal, and
b
is provided to the employee free of charge or for less than the cost of the meals to be obtained by it.
6
In this section “meals” includes light refreshments.