Subsistence Tax Relief
Food and drink costs linked to qualifying business travel
Subsistence costs may qualify only where the underlying journey meets the relevant rules and the expense was necessary, personally paid and not fully reimbursed. Everyday meals and routine personal spending are not automatically claimable.
We review the travel context and supporting evidence together. A receipt or bank transaction on its own may not prove that an expense qualifies.
Evidence may include:
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Itemised receipts
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Bank or card statements
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Travel and work-location records
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Employer expense or reimbursement information
Disclaimer: Subsistence costs qualify only when they are connected to eligible business travel and meet the applicable tax rules. A receipt or bank transaction alone does not establish eligibility. Everyday meals, personal spending and expenses reimbursed by an employer will not normally qualify.