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Tax ReliefUK-wide

Subsistence — Benchmark Scale Rate Meal Allowances

HM Revenue & Customs

Description

Tax-free (and tax-relievable, if unreimbursed) benchmark scale rates for meals bought by mobile or travelling employees while away from their normal workplace on a qualifying business journey, claimable without keeping receipts. Site-based workers without a permanent workplace (e.g. construction workers, lorry drivers) may qualify more routinely since most of their travel counts as business travel.

Amount

£5 (journey of 5+ hours), £10 (10+ hours), £25 (15+ hours, or an ongoing journey past 8pm/24-hour period); a £10 late-evening supplement can apply on top of the £5/£10 rate if the journey extends past 8pm. Lorry drivers: £34.90/night overnight subsistence (£26.20 with a sleeper cab).

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Open to individuals — not restricted to businesses.
  • Most relevant to: Construction, Transport & Logistics.
Notes
Normally paid tax-free by the employer under these benchmark (or a bespoke agreed) scale rate; an employee can claim relief directly (e.g. via P87) only where they incurred the cost themselves and were not reimbursed.
Requirement
Must be undertaking a qualifying business journey away from your permanent workplace (not ordinary commuting) and have actually incurred the cost of a meal.
Mobile workers
Employees with no permanent workplace (e.g. site-based construction workers, lorry drivers) commonly qualify more routinely. Lorry drivers without permanent workplaces have a separate industry-agreed overnight rate: £34.90/night, or £26.20/night if the vehicle has a sleeper cab.

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How to apply

Usually paid tax-free by the employer without needing HMRC pre-approval; if unreimbursed, an employee can claim relief via the gov.uk P87 service or Self Assessment.

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Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.