EIM66145 - Tax treatment of lorry drivers: mid-day meals: allowances paid by employers: amounts in excess of the approved amount

Where the conditions in EIM66140are met, but the amounts paid in respect of mid-day meals exceed the approved amount, you should only permit a dispensation for a greater amount to be paid without deduction of tax:

• If the employer opts to use the advisory benchmark scale rates (see EIM05230)
• If the employer requests scale rate payments that exceed the advisory benchmark rates and satisfactorily demonstrates that the total amount paid only reflects the actual expenditure incurred by the drivers (see EIM05200).

The onus is on the employer to take proper steps to be satisfied that expenditure of the relevant amount is actually being incurred by drivers.