Can I Claim Meals While Travelling as a Business Expense?
Yes - meals during business travel away from your normal workplace are deductible (subsistence).
What HMRC Says
Subsistence (food and drink) during business travel away from your normal workplace is allowable. Regular lunches at your normal workplace are not.
When You Can Claim
- Meals during business trips
- Food at conferences
- Dinner when staying overnight for business
When You Cannot Claim
- Daily lunch at your normal workplace
- Snacks and drinks at your regular office
- Excessive or lavish meals
Understanding Meals While Travelling Expenses
Subsistence is the tax term for the cost of food and drink consumed during business travel away from your normal place of work. For UK limited company directors, this is a legitimate and fully deductible expense, but the rules around what qualifies and what does not are tighter than many people assume. The fundamental principle is that you can claim meals when you are travelling for business — meaning you are away from your normal workplace and the journey is for a business purpose.
The key test is whether you are at a "temporary workplace" — somewhere you attend for a limited duration for a specific business purpose. If you work from home and travel to a client meeting in another city, your meals during that trip are subsistence. If you drive to your permanent office and buy lunch from the sandwich shop next door, that is not subsistence — it is your daily personal lunch, which would happen regardless of your work.
HMRC publishes benchmark subsistence rates for employers who want to pay expenses without receipts: £5 for breakfast (where a trip starts before 6am), £10 for lunch (where a trip involves travel over a normal lunch period), and £25 for dinner (where a trip finishes after 8pm or includes an overnight stay). These are guides for dispensation purposes, not absolute limits. If you spend £35 on dinner in central London during a business trip, that is still claimable provided it is reasonable. A £150 tasting menu, however, would be difficult to justify as ordinary subsistence.
The distinction between subsistence and business entertainment is critical. Subsistence is your own meals during business travel. If you buy lunch for yourself while visiting a client, that is subsistence (deductible). If you take the client out to lunch and pay for both of you, the client's meal is entertainment (not deductible) and your meal might also be treated as entertainment if the primary purpose was hospitality rather than your own sustenance.
VAT can be reclaimed on subsistence if you have a proper VAT receipt. Many restaurants and cafes provide VAT receipts, but takeaway food is often zero-rated for VAT, so check the receipt carefully. Hot takeaway food (like a Pret sandwich heated up) includes VAT at 20%, while cold food is zero-rated.
Real-World Examples
Day trip to a client meeting
A director based in Leeds travels to a client in Manchester for the day. She leaves at 7am and returns at 6pm. She claims £4.50 for a breakfast sandwich at the station and £12 for lunch near the client's office. Both are deductible as subsistence because she is travelling to a temporary workplace.
Overnight business trip
A consultant stays overnight in London for a two-day project. He claims breakfast (£8), lunch (£11), and dinner (£28) each day. The total of £94 across two days is fully deductible. He keeps all receipts and notes the business purpose on each.
Conference attendance with included meals
A director attends a conference with a ticket price of £350 that includes lunch and refreshments. The full ticket is deductible as a training or business development cost — there is no need to separate the meal component because it is incidental to the conference.
Buying lunch at the regular office
A director buys a £7 Pret lunch every day at his regular office in Birmingham. This is not deductible subsistence because he is at his permanent workplace. The lunch would happen regardless of his work, so it fails the business travel test.
Common Mistakes to Avoid
- Claiming daily lunches at your normal workplace as subsistence — this is the most common mistake and HMRC will disallow it every time
- Confusing subsistence with client entertainment — buying lunch for yourself while visiting a client is subsistence, but buying lunch for the client is entertainment and not deductible
- Spending extravagant amounts on meals during business travel and claiming them in full — HMRC expects reasonable, proportionate expenditure, not fine dining
- Not keeping receipts for meal expenses, particularly from cafes and small restaurants where VAT receipts may not be provided automatically — always ask for a VAT receipt
Frequently Asked Questions
Can I claim meals when working away from my normal office?
Yes, meals consumed during business travel to a temporary workplace are deductible as subsistence. The key test is that you are away from your normal place of work for a business purpose. Keep receipts and note the business reason for the travel.
What are HMRC's benchmark rates for subsistence?
HMRC suggests £5 for breakfast (trip starting before 6am), £10 for one-meal allowance (5+ hour trip), and £25 for two-meal allowance (10+ hour trip including evening). These are benchmarks for paying without receipts, not hard limits. You can claim actual costs above these amounts if they are reasonable.
Can I claim food bought from supermarkets during business travel?
Yes, food and drink purchased for your own consumption during business travel is deductible regardless of where you buy it. A meal deal from Tesco during a business trip is just as valid as a restaurant meal. Keep the receipt.
Is breakfast at a hotel during a business trip deductible?
Yes. If the business trip required an overnight stay, breakfast the following morning is deductible subsistence. If breakfast is included in the room rate, the total hotel bill is still deductible as accommodation and subsistence combined.
Can a sole director claim subsistence through their limited company?
Yes. Sole directors have the same subsistence rights as any employee when travelling for business. If you are travelling to a temporary workplace, you can claim reasonable food and drink costs. The company pays the expense and deducts it from taxable profits.
Source: HMRC Employment Income Manual EIM31810 - EIM31835 (Travel expenses - subsistence) and HMRC benchmark scale rates for subsistence
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