SE66160 - Tax treatment of lorry drivers: meals - general principles

The general principle is that where a driver holds a 'travelling appointment' (as defined by SE32366 ), or has to travel to a temporary workplace, his or her allowable travelling expenses include the cost of any necessary subsistence (see SE31815). Guidance can be found

• on the new travel rules that apply to 1998/99 and later years at SE32020.
• on the old travel rules that apply to 1997/98 and earlier years at SE32366.

This practice is based on the decision in Nolder v Walters (15TC380) and, in particular, on a comment of Rowlatt J on page 388, where he said

'when you get a travelling office...the cost of [the individual's] food and lodging is not wholly and exclusively laid out in the performance of his duties, but the extra part of it is.'

In practice the full and not merely the extra cost of meals is allowed.