Expenses and benefits: meals for employees and directors

What's exempt

You don’t have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance if you offer all your employees:

  • free or subsidised meals of a reasonable value at a workplace canteen
  • vouchers that cover the cost of buying these meals

If you offer these meals or vouchers under salary sacrifice or flexible remuneration arrangements (also known as ‘flexible benefit plans’), these won’t be exempt.