subsistance rates

I am aware that the overnight subsistance rate is treated the same as the 15hr rate for employees. This presently seems to be set at £25 , based on meals at £5, £5 and £15. if employees have been provided with meals for breakfast and lunch while away do you then just provide a £15 allowance for the evening meal while staying away from base /home

Hi sampire,

The guidance on expenses for meals can be found at EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates.  
There is a maximum of £25.00 in a 24 hour period and this covers breakfast, lunch and evening meal.  
Where expenses for the late evening meal are allowable, this is limited to £15.00.

Thank you.