SE66140 - Tax treatment of lorry drivers: mid-day meals: allowances paid by employers

Many employers meet the cost of, or contribute towards, a driver's mid-day meal by either issuing meal vouchers or making a cash payment. These contributions may be treated as not taxable where they

• do not exceed £2.00 per day and
• are paid to lorry drivers whose duties oblige them to take meals away from home and their permanent workplace (if any).

A dispensation can be given for greater amounts where appropriate, see SE66145.

Similar treatment may be given to bus or coach drivers in comparable circumstances but not to drivers who have fixed or local routes. SE66156 explains how to determine whether a driver has a 'travelling appointment'.

Requests for a deduction under Section 198(1) ICTA 1988 by individual drivers on the grounds that meal allowances paid by the employer are inadequate should be dealt with in accordance with SE66150.