Section 317 Subsidised meals

No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if they are provided—

and conditions A to F2D are met.

Condition A is that the meals are provided on a reasonable scale.

Condition B is that all the employer’s employees or all of them at a particular location may obtain one or both of the following—

Condition C is that if the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public—

Condition D is that the provision is not pursuant to—

In this section “free or subsidised meal voucher or token” means a voucher, ticket, pass or other document or token which—

In this section—

• “relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of free or subsidised meals;

• “relevant flexible remuneration arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee and employer agree that the employee is to be provided with free or subsidised meals rather than receive some other description of employment income.

In this section “meals” includes light refreshments.