SE66150 - Tax treatment of lorry drivers: mid-day meals - expenses deductions for employees

Section 198(1) ICTA 1988

Drivers may be entitled to a deduction under Section 198(1) ICTA 1988 where meal allowances

• were paid by the employer but were fully taxed under PAYE, or
• are claimed to be inadequate in relation to the expenditure concerned, or
• were not paid.