EIM05270 - Employment income: scale rate payments: accommodation and subsistence payments to employees travelling outside the UK: employee receiving free meals and accommodation
If an employee receives free meals and accommodation � for example, if staying as the guest of another company � the employer may reimburse, per day, 10% of the appropriate total residual rate. Any meals that the employee does have to pay for may be reimbursed using the appropriate meal rates.
See example 5.
»Ê¹ÚÌåÓýapp meal rates may also be used to adjust the over 5-hour, over 10-hour and total residual rates to take account of individual meals provided by a host. For example, if an employee is provided with dinner on a particular day the over 5-hour, over 10-hour or total residual rate which would otherwise have been paid should be reduced by the amount of the dinner rate for that location.
See example 6.