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Posted Mon, 24 Oct 2022 14:56:35 GMT by Ne
Hi, I would like to ask if a company can pay a meal allowance to its driver using benchmark rates set out: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim30240 There are 3 conditions that must be met. 1 of them: the employee should be absent from his normal place of work or home for a continuous period in excess of five hours or ten hours. As I said an employee is a driver so he does not have his normal place of work. If he travels the same route every day does it mean the company cannot pay him a tax free meal allowance?
Posted Wed, 26 Oct 2022 10:19:21 GMT by Ne
Also, does it change anything if the driver travels different routes?
Posted Fri, 28 Oct 2022 13:25:54 GMT by HMRC Admin 32
Hi,

You have stated this employee is a driver. There are specific scale rates available for lorry drivers that you may wish to look at. 

EIM66205 - Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers

If this does not answer your question you may wish to contact the Employers team to discuss in more detail.

Employers: general enquiries

Thank you.

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