There is such a thing as a free lunch!

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You don’t have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance if you offer all your employees:

▪ free or subsidised meals of a reasonable value at a workplace canteen
▪ vouchers that cover the cost of buying these meals

▪ Free or subsidised meals that aren’t exempt
This includes meals that:
▪ aren’t on a reasonable scale, eg elaborate meals with fine wines
▪ are provided off-site but not at a canteen, eg at a restaurant
▪ aren’t available to all staff, eg meals for directors only
▪ provided under salary sacrifice or flexible remuneration arrangements (also known as ‘flexible benefit plans’)
You must report these on a form P11D and pay Class 1A NIC on them

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