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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: mid-day meals: allowances paid by employers

Sections 337 and 338 ITEPA 2003

Many employers meet the cost of, or contribute towards, a driver’s mid-day meal by either issuing meal vouchers or making a cash payment. These contributions may be treated as not taxable where they:

  • do not exceed £2.00 per day and  
  • are paid to lorry drivers whose duties oblige them to take meals away from home and their permanent workplace (if any)

Greater amounts can be paid where appropriate, subject to the benchmark scale rate rules. See EIM66145.

Similar treatment may be given to bus or coach drivers in comparable circumstances.

EIM66160 explains how to determine whether a driver has a travelling appointment.

Requests for a deduction under Section 337 or 338 ITEPA 2003 by individual drivers on the grounds that meal allowances paid by the employer are inadequate should be dealt with in accordance with EIM66150.