Employees, who are away from their main workplace because they are working at a temporary site, or are travelling for business reasons, can claim reimbursement for the cost of meals eaten during those periods. There is no cap on the amount that can be claimed from their employer, but the employee must provide receipts to support the expense claim.
From 6 April 2016 the law will be changed to make it clear that employees are not taxed if they receive a trivial benefit or trivial benefits from their employer provided each is not worth more than £50. There are restrictions that the trivial benefit must not be cash or a voucher that can be converted into cash. It could be a box of chocolates, a bottle of wine or bunch of flowers.