Rules & rates
UK meal allowances: the £5, £10 and £25 rates explained
On a qualifying business journey in the UK, employers can pay a meal allowance up to HMRC's benchmark rates free of tax and National Insurance, with no receipts.
| Journey lasts at least | Maximum tax-free meal allowance |
|---|---|
| 5 hours | £5 |
| 10 hours | £10 |
| 15 hours (and still going at 8pm) | £25 |
| Supplement when work runs past 8pm (paid on top of the £5 or £10 rate) | £10 |
Source: HMRC Employment Income Manual EIM30240, checked 27 October 2026.
What to know
- These are maximums. An employer can pay less, or reimburse the receipted cost instead.
- The journey has to be a qualifying business journey, and the employee must actually have bought a meal.
- Overnight stays inside the UK have no HMRC room cap, so most firms set their own. Our UK hotel guides use a ceiling for each city.
- Abroad, use the overseas day rates instead.