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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Meal Vouchers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 8).

Value of meal vouchers issued to the claimant as an employee, if the conditions of section 89 of ITEPA 2003 are satisfied.