Trivial Benefits

I have 2 questions regarding trivial benefits. I did call the Employer Helpline but the HMRC agent did not seem too sure of the answers: 1) If an employee is given two £50 restaurant meal vouchers as a birthday gift, given that an employee can receive many trivial benefits across a year and that each of the vouchers is for £50, would this class as 2 x trivial benefits or would the gift be viewed as £100 in total and therefore need reporting as a benefit ? 2) if an employer occasionally buys breakfast or a small lunch (pizza / McDonalds etc) for the company employees, if each meal costs

Hi Jane Bartlett,
To qualify as a trivial benefit it needs to meet the following criteria: 
-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
If you are providing two £50 vouchers this is does not meet the £50 or less cost criteria so would be classed as a taxable benefit. 
Further information can be found at:
EIM21864 - Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
EIM21865 - Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
With regards to the meals you would need to look at the cost per employee.
If this is less than £50 for ALL meals provided then it could be classed as a trivial benefit, if it is more then it is a taxable benefit for the employees.
You cannot treat each meal as a separate trivial benefit.
Thank you.