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From 2016/17, employee expenses that would be deductible from earnings and similarly deductible flat-rate expenses that are paid in an approved way are exempt from income tax (subject to certain other conditions: see E4.707B). An approved way is one set out in regulations or a specific flat-rate agreed with HMRC. A scale of flat-rate expenses for meals purchased in the course of qualifying travel is provided by regulations¹. Qualifying travel is defined as any travel the expense of which is deductible².

The following flat-rate payments are exempt³:

1. Ìý

   •ÌýÌýÌýÌý one meal allowance per day during one instance of qualifying travel, provided it does not exceed:

2. 1. Ìý

      (a)ÌýÌýÌýÌý £5 where travel is five hours or more

   2. Ìý

      (b)ÌýÌýÌýÌý £10 where travel is ten hours or more

   3. Ìý

      (c)ÌýÌýÌýÌý £25 where travel is fifteen hours or more and continues beyond 8pm

3. Ìý

   •ÌýÌýÌýÌý an additional £10 per day where an allowance under (a) or (b) above is paid and the travel in respect