Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what timetable HMRC has set for its review of Benchmark Scale Rates for employee subsistence; and whether that review will consider (a) increasing the five-hour and ten-hour meal allowance rates to reflect current food and drink costs and (b) introducing a mechanism for those rates to be regularly uprated in future.

In June 2026, the Government announced a review of Benchmark Scale Rates and Overseas Scale Rates, to consider whether the current rates and structures remain appropriate and effective. The Government will consider the findings of the review before determining any next steps.

The Government keeps all taxes under review and decisions on tax policy are taken by the Chancellor at fiscal events.