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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees

Section 337 and 338 ITEPA 2003

Drivers may be entitled to a deduction under Section 337 or 338 ITEPA 2003 where meal allowances:

  • are paid by the employer but are fully taxed under PAYE, or
  • are claimed to be inadequate in relation to the expenditure concerned, or
  • are not paid.