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Posted Tue, 15 Mar 2022 21:25:17 GMT by Matthew Park
Hi If company provide free meals for their employees via Deliveroo then it should be earnings for the purposes of PAYE and Class 1 NICs? The company is located in business centre while using partial space, ground floor of the building. And there is a lobby where has a lot of table and chair for the business centre workers. The employee usually use to have a launch at the lobby like a canteen. Secondly, the company use Company Allowance on Deliveroo. Hence, each of empoyees has their account on Deliveroo. There is a daily limitation under £10 per day which is not roll forward. The company make a payment for the deliveroo allowance every end of month. In brief, Company use “Company Allowance on Deliveroo” while providing free meals to empoyees. Each of empoyees has their own account on Deliveroo and there is a limitation under £10 per day. Company make a payment of Deliveroo cost every end of month. All of employees has a launch at the Lobby. In this case, All of employees should be counting its allowance as their earnings(benefits)? In my opinion, I don’t understand that HMRC said only wholly and exclusively can be allowed as business expenses while excluding launch costs. Why Delivery food at business premises does not be allowed as business expenses? I really hope to get clear answer about this case. Thanks, 
Posted Wed, 23 Mar 2022 08:58:00 GMT by HMRC Admin 19
Hi,

You can see the following information on exempt meals at a workplace canteen:

Expenses and benefits: meals for employees and directors

EIM21671 - Particular benefits: subsidised meals: canteen meals

If you want a direction you can contact the Non-Statutory Clearance Team here and look at annex A:

Find out about the Non-Statutory Clearance Service

Thank you.
 

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