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Sections 337 and 338 ITEPA 2003

The general principle is that where a driver holds a travelling appointment (as defined by EIM32366), or has to travel to a temporary workplace, his or her allowable travelling expenses include the cost of any necessary subsistence (see EIM31815). Guidance can be found:

• on travel to a temporary workplace at EIM32005
• on travel in the performance of the duties of the employment at EIM32366

This practice is based on the decision in Nolder v Walters (15TC380) and, in particular, on a comment of Rowlatt J on page 388, where he said:

‘when you get a travelling office…the cost of [the individual’s] food and lodging is not wholly and exclusively laid out in the performance of his duties, but the extra part of it is.�

In practice the full cost, not merely the extra cost, of meals is deducted.