HGV Subsistence payments

If employer pays for overnight parking of HGV and this includes a meal voucher can the employee still be paid £25.00 benchmark subsistence rate or lorry drivers overnight subsistence allowance free of tax and NIC? Also, can the employer pay less than the benchmark rate?

Hi,
Please refer to guidance in Employment Income Manual EIM30240 - Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Thank you.