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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Particular benefits: meals provided: meal vouchers

Section 89 ITEPA 2003

The exemption in Section 89 ITEPA 2003 covering luncheon vouchers (see EIM16210) applies to all employees whether or not they are directors, or for 2015/16 and earlier within an excluded employment (see EIM20007).