Meals & Per Diems

There is no official agreement between BECTU and any Employers on the rates allocated for meals, Per Diems and out of pocket expenses. 

Many Productions reference HMRC Rules, a snapshot of which can be found on this page

If you are arranging meal allowances with Production, make sure you are fully versed by reading the 

HMRC Employment Income Manual EIM302540

HMRC have set non-taxable maximum limits on expenses, called "benchmarks", based on the time spent away from the normal place of work, ie the nominated Production Base / Studio, or home.

The money given/reimbursed can be higher than the quoted benchmark figures, but anything over the benchmark is liable for Tax & National Insurance Contributions.

A meal is defined as a combination of food and drink. Qualifying conditions must be met:

• Time away from base (HMRC refers to this as "Travel") must be in the performance of an employee’s duties, or to a temporary workplace that is not substantially ordinary commuting. 

• The employee should be absent from his normal place of work or home for a continuous period in excess of five or ten hours.

• The employee should have incurred a cost on a meal (food or drink) after starting the journey and retained the appropriate evidence of their expenditure.