Income Tax (Trading and Other Income) Act 2005 section 57A

Expenses incurred by traders on food and drink

Section 57A sets out the conditions under which self-employed traders can deduct the cost of food and drink as a business expense when calculating their trading profits.

• Reasonable expenses on food and drink consumed at or on the way to a business destination are deductible, provided two conditions are both met.
• Condition A requires that the travel costs to the destination are themselves deductible (or would be deductible if the trader had actually paid them).
• Condition B requires either that the trade is itinerant by nature, or that the trader visits the destination only occasionally and the journey falls outside any normal travel pattern.
• Both conditions must be satisfied simultaneously for the food and drink expenses to qualify for deduction.