EIM66150 - Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees

Sections 337 and 338 ITEPA 2003

Drivers may be entitled to a deduction under section 337 or 338 ITEPA 2003 where meal allowances:

  • are paid by the employer but are fully taxed under PAYE, or
  • are claimed to be inadequate in relation to the expenditure concerned, or
  • are not paid

Drivers wishing to claim a deduction under section 337 or 338 will need to be able to provide evidence in support of their claim. This will ordinarily be:

  • receipts
  • driversâ€� log sheets
  • driversâ€� expenses claims
  • receipts obtained on payment for lodging (for example hotel bills)
  • parking receipts and itinerary records kept by the employer in the pay records, or separately, as evidence of nights away from home and permanent workplace

»Ê¹ÚÌåÓýapp list is not exhaustive and further enquiries may be required to be satisfied that a deduction is justified.