Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many companies used the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which data is available.
HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.
The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as
Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.