SE66145 - Tax treatment of lorry drivers: mid-day meals - allowances paid by employers - amounts in excess of the approved amount

Where the conditions in SE66140 are 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 satisfactorily demonstrates that the totalamount paid only reflects the actual expenditure incurred by the drivers.

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.