You’re offline. This is a read only version of the page.
Hi If company provide free meals for their employees via Deliveroo then it should be earnings for the purposes of PAYE and Class 1 NICs? The company is located in business centre while using partial space, ground floor of the building. And there is a lobby where has a lot of table and chair for the business centre workers. The employee usually use to have a launch at the lobby like a canteen. Secondly, the company use Company Allowance on Deliveroo. Hence, each of empoyees has their account on Deliveroo. There is a daily limitation under £10 per day which is not roll forward. The company make a payment for the deliveroo allowance every end of month. In brief, Company use “Company Allowance on Deliveroo” while providing free meals to empoyees. Each of empoyees has their own account on Deliveroo and there is a limitation under £10 per day. Company make a payment of Deliveroo cost every end of month. All of employees has a launch at the Lobby. In this case, All of employees should be counting its allowance as their earnings(benefits)? In my opinion, I don’t understand that HMRC said only wholly and exclusively can be allowed as business expenses while excluding launch costs. Why Delivery food at business premises does not be allowed as business expenses? I really hope to get clear answer about this case. Thanks,