If you are required to work early or late, or travel for work and if this is outside your normal pattern of working then you can claim a deduction for the following subsistence costs on your tax return:
Breakfast rate – if you have to leave earlier that 6am: £5
1 Meal Rate – if you have to undertake business travel for > 5 hours: £5
2 Meal Rate – if you have to undertake business travel for >10 hours: £10
Evening meal rate – if you’re working later than 8pm: £15
You can only claim for up to three meals in any 24 hour period.
It is important that this early/late working or travel is necessary for your employment and that it is outside of your normal pattern of working.
Keep a tally of them and let us know when you send your tax return details.
For further details on this or any other tax matter contact Melanie Tomkins, tax manager at Ellis & Co on 01244 343504.
Ellis & Co Chartered Accountants and Business Advisers, Chester & Wrexham - 01244 343504, email@example.com