When do I claim back tax in the UK?

Can I claim tax back on lunch costs as a UK consultant away from home?

• I am a consultant working for a major global consultancy firm as a full time employee. But I am wondering if I can claim tax relief on my lunch expenses as I am away from home. The company expenses allow me to claim for flights, car hire, internet, hotel, evening meals etc when away but not lunch. Is it possible to claim tax relief on it? TIA Chris

• Answer:

  Unfortunately not. The rules for claiming tax relief are quite strict - the expense has to be incurred wholly, exclusively and necessarily in the performance of your duties. Lunch fails on all counts, because eating it is not part of performing your duties, and it is not wholly for work purposes (it is partly for staying alive!). By contrast, if your employer paid you a reasonable lunch allowance when working away, it could be paid tax free. It's a bit unfair, but that's how it is.