Jane Bartlett

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