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provision of meals
Cycle to Work Days Provision of Meals – Repeal of Tax and Class 1A NICs Relief
In normal circumstances, the provision of a meal by employer to employee at the end of home to work travel would give rise to a taxable benefit. However, where the employer provides this on a designated ‘cycle to work’ day, these can be provided without any P11D reporting requirements. This was intended to encourage take-up [...]
