EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates

The benchmark scale rates that apply from 6 April 2009 are as follows:

– The rate may be paid where an employee leaves home earlier than usual and before 6.00 am and incurs a cost on breakfast taken away from his home after the qualifying journey has started. If an employee usually leaves before 6.00 am the breakfast rate does not apply.

Late evening meal rate – The rate may be paid where the employee has to work later than usual, finishes work after 8.00 pm having worked his normal day and has to buy a meal before the qualifying journey ends which he would usually have at home.

The breakfast and late evening meal rates are for use in exceptional circumstances only and are not intended for employees with regular early or late work patterns (see examples at EIM05232).

One meal (5 hour) rate – The rate may be paid where the employee has been undertaking qualifying travel for a period of at least 5 hours and has incurred the cost of a meal.

Two meal (10 hour) rate – The rate may be paid where the employee has been undertaking qualifying travel for a period of at least 10 hours and has incurred the cost of a meal or meals.

Benchmark scale rate payments must be limited to three meal rates on one day or 24 hour period. A meal is defined as a combination of food and drink and would take a normal dictionary meaning. Where employees are required to start early or finish late on a regular basis, the over 5 hour and 10 rates can be paid provided that all the other qualifying rules are satisfied.

Overnight subsistence rate - A benchmark rate has not been set for overnight subsistence. It will still be necessary to agree a rate, if applicable, with the employer.

Staying with friends and family rate – A benchmark rate has not been set for a scale rate payment for staying with friends and family. Furthermore, HMRC no longer accepts that a scale rate payment for this purpose should be agreed with an employer as part of a dispensation. The travel rules still apply to actual costs of subsistence incurred while staying with friends and family. The guidance at EIM30073 has also been amended to reflect this revised view.