Citation, commencement, interpretation and effect

1. —(1) These Regulations may be cited as the Income Tax (Approved Expenses) Regulations 2015 and come into force on 21st December 2015

(2) These Regulations have effect in relation to payments made in the tax year 2016-17 and subsequent tax years.

(3) In these Regulations “qualifying travel” means travel for which a deduction from the employee’s earnings would be allowed under Chapter 2 or 5 of Part 5 of the Income Tax (Earnings and Pensions) Act 2003(“ITEPA 2003”).

Approved way of calculating and paying or reimbursing standard meal allowances

2. —(1) For the purposes of section 289A of ITEPA 2003, a sum is calculated and paid or reimbursed in an approved way if it is paid or reimbursed to an employee in respect of meals purchased by the employee in the course of qualifying travel (“a meal allowance”) and falls within paragraph (2) or (3).

(2) One meal allowance per day paid in respect of one instance of qualifying travel, the amount of which does not exceed—

(a) £5 where the duration of the qualifying travel in that day is 5 hours or more;

(b) £10 where the duration of the qualifying travel in that day is 10 hours or more; or

(c) £25 where the duration of the qualifying travel in that day is 15 hours or more and is ongoing at 8pm.

(3) An additional meal allowance not exceeding £10 per day paid where a meal allowance in sub-paragraph (2)(a) or (b) is paid and the qualifying travel in respect of which that allowance is paid is ongoing at 8pm.

Expenses in the course of overseas travel

3. For the purposes of section 289A(2A)(a) of ITEPA 2003, an amount is calculated and paid or reimbursed in accordance with these regulations if it is paid or reimbursed to an employee in respect of expenses in the course of qualifying travel outside the United Kingdom and does not exceed the relevant rate or rates for such expenses published from time to time by the Commissioners for Her Majesty’s Revenue and Customs.