Can I claim for my meals?

Can I claim for my meals? I have heard that I can - but then I have heard that I can’t – what is the answer?

The answer is that employees must incur extra expense directly as a result of their employment but even when that is the case some can claim and some cannot.

Expenses - the legislation

The law on expenses starts with the "general rule" for expenses in that for an expense to be allowable the employee must be obliged to incur and pay it as holder of the employment, and the amount must be incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

Translating that into layman's terms and applying it to meals we eat in order to live and not in order to work. We eat whether we work or not - the act of eating is not connected, wholly, exclusively and necessarily with the performance of the duties of the employment.

It is relevant at this point to look at the words ""…as holder of the employment..". The Courts have decided that the holder of the employment this means each and every holder - not specifically you or specifically me but whoever might hold that position. For example, I am a bit deaf but I can get by without a hearing aid. I then get a job at a busy grocers shop. With all the background noise I have to buy a hearing aid - I use the hearing aid only when employed in the shop - can I claim tax relief? The hearing aid may be used wholly, exclusively and necessarily in the performance of the duties but it is not an expense incurred by each and every holder of the position of shop assistant - it is personal to me and my circumstances and there is no allowance. Claims fail when based simply on the appetite of the individual worker. (I will cover this aspect in more detail in a later article).

It follows therefore that there is no allowance for meals under the general expense rule, however, the law goes on to say that "no deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses)." So we now need to consider that section.

Travel expenses

HMRC accept that travel expenses are not restricted to the cost of the actual travel but include meals are part of the cost of travel. We still have the fact that we eat in order to live and not in order to work but the Courts have decided that where the duties of the employment dictate that we spend more on food than would otherwise have been the case then the extra is allowable.

For example, a lorry driver has to be at Dover by a set time in order to catch the ferry. To be there on time he has to use the motorway and when it comes to break time on the journey to Dover he has no option but to use the motorway services and as a result he pays motorway prices. It follows therefore that he has paid more than would otherwise have been the case.

From a practical point of view it is impossible to work out the extra cost but where it can be demonstrated that more has been spent than would otherwise have been the case then, subject to documentary evidence in support, HMRC will grant the whole of the expense.

It has to be that the extra expense relating to meals is incurred as part of travelling and that the journey in question must qualify for tax relief.

Bob Jones
freelancesupermarket.com Blogger
January 2009