Related Commentary  Related HMRC Manuals

317(1)  No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if they are provided–

(a)in a canteen, or

(b)on the employer's business premises,

and conditions A to D are met.

317(2)  Condition A is that the meals are provided on a reasonable scale.

317(3)  Condition B is that all the employer's employees or all of them at a particular location may obtain one or both of the following–

(a)a free or subsidised meal, or

(b)a free or subsidised meal voucher or token.

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