317 Subsidised meals
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Workplace meals

317  Subsidised meals

[(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.]

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

(3)     Condition B is that all the employer's employees or all of them at a

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