Skip to main content

Income Tax: Exemptions

Question for Treasury

UIN 189220, tabled on 13 June 2023

To ask the Chancellor of the Exchequer, if he will make an estimate of the number of home or remote working employees that are eligible for the subsidised meal schemes outlined in Section 317 of the Income Tax (Earnings and Pensions) Act 2003.

Answered on

21 June 2023

Information on the number of eligible individuals or businesses who use the exemption provisions under Section 317 is not collected as the provision of these benefits are not subject to income tax and National Insurance contributions.

However, the Government is committed to supporting the hospitality sector through other means, including business rates support worth £13.6 billion over the next five years.

Answered by

Treasury