Reward team for with lunch and any liabilities that may arise

We are an employer of 8500 made up of several functions and a team within one of those functions of maybe 50 employees have recently received a successful outcome from an external inspection in a regulated service. We have been asked if we are able to reward those individuals with a lunch/picnic to celebrate them and the work that went into that result by purchasing vouchers from a high street retailer to provide the food. Does this fall within "Non-cash vouchers that are exempt from NICs These include vouchers for: travel between home and work on a work bus social functions, such as a Christmas party, up to £150 per head childcare vouchers up to a certain amount" And therefore not subject to Income Tax or NI? Many thanks

Hi Julie Searles,

The vouchers and function are dealt with separately.  

Vouchers:  if these do not meet the conditions below of a Trivial Benefit, then they are fully taxable
- it cost you £50 or less to provide
- it isn’t cash or a cash voucher
- it isn’t a reward for their work or performance
- it isn’t in the terms of their contract  

As you have said this is to recognise a work achievement, I do not believe the third conditions could be met.

Social functions do not need to be reported where they
- are open to all your employees
- are annual, such as a Christmas party or summer barbecue
- cost £150 or less per person

Thank you.