Subsistence (food & drink)
Reasonable food and drink costs can be claimed when you are travelling for business away from your normal base, but everyday meals are not allowable.
Sole traderConditional
Ltd companyConditional
EmployeeConditional
Conditions
- Subsistence is generally allowable where you are on a genuine business journey away from your normal place of work.
- The cost must be reasonable.
- Everyday lunches at or near your normal workplace are not allowable.
Common mistakes
- Claiming routine daily meals as subsistence.
- Claiming lavish or clearly excessive costs.
What to keep
- Receipts and a note of the business journey they relate to.
Real-world example
A sole trader travels to a client several hours away and buys lunch while there. A reasonable meal cost on that genuine business journey is allowable; their normal lunch at home would not be.
Frequently asked
Can I claim lunch every day if I work away from home?
Generally no. Routine daily meals are treated as ordinary living costs. Subsistence relief applies to genuine business journeys away from your normal base.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.