Are you spending your own money on meals and drinks while working? If you’re travelling for your job or working away from your main office, you might be eligible to claim tax relief on food and drink. This often-overlooked tax break can put hundreds of pounds back in your pocket each year. This guide will explain the HMRC rules on subsistence allowance and how you can claim what you’re rightfully owed.
Many UK taxpayers ask: “Are work meals tax deductible?” or “Can I claim for lunch on my taxes?” The answer is yes—but with specific conditions. Understanding these rules is key to a successful claim.
What is the Subsistence Allowance?
Subsistence covers the cost of food and drink and other incidental expenses when you must work away from your regular, permanent workplace. It is not for your everyday lunch at your usual office.
HMRC allows tax relief on these costs to ensure you aren’t financially worse off for having to travel for work. The key concept is that the expense must be wholly, exclusively, and necessarily in the performance of your duties.
When Can You Claim Tax Relief on Meals?
You can typically claim a meal allowance or subsistence payment in these common situations:
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Working at a Temporary Workplace: If your assignment at a single location is expected to last, or does last, less than 24 months, it is classed as temporary. Travel to this location qualifies.
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Travel as Part of Your Job: This includes journeys to client meetings, training courses, or other business-related travel away from your main base.
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Working Abroad: Different, often higher, rates may apply for overseas business travel.
How Much Can You Claim? Actual Costs vs. Flat Rate
There are two main ways to claim for food and drink expenses:
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Actual Costs: You keep receipts for all your meals and drinks and claim back the exact amount. This is best for expensive trips or if your employer has a policy for full reimbursement.
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Flat Rate Allowance (Benchmark Scale Rates): To simplify things, HMRC approves set daily rates that you can claim without receipts. These rates vary depending on how long you’re away from home:
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£5 for a trip of over 5 hours.
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£10 for a trip of over 10 hours.
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£25 for a trip lasting over 15 hours (and ongoing after 8 pm).
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Your employer can pay you these rates tax-free. If they don’t, you can claim tax relief on these amounts directly from HMRC.
What You Cannot Claim For
It’s crucial to know the limits. HMRC does not allow claims for:
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Everyday lunches at your permanent place of work.
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Commuting costs between your home and permanent workplace.
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Alcohol with a meal, unless specifically allowed under a company policy for overseas travel.
How to Claim Your Tax Refund
If your employer doesn’t reimburse you, you can claim tax back on food directly from HMRC. You can backdate your claim for up to four tax years, which could add up to a significant lump sum refund.
The easiest way to claim is through a specialist service like SAVY. We handle the complex paperwork and ensure you claim the maximum subsistence allowance and other employment expenses you’re entitled to, from uniform tax relief to mileage claims.
