Section 317 ITEPA 2003, section 60 FA 2010

There is no tax charge on the provision of meals for directors or employees if the meal is provided in a canteen or on the employer's premises and the following conditions are met:

the meal is on a reasonable scale and

all employees, or all employees at a particular work location, may obtain a free or subsidised meal (or a voucher for one); and

in the case of a hotel, catering or similar business, if free or subsidised meals are provided for employees in a restaurant or dining room when meals are being served to the public, part of the dining area must be designated for staff use only and the meals must be taken in that part, and

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