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There are limitations. If leaving home before 6 am, then £5.00 for 'breakfast'. But not for shift workers. Away from home for 5 hours, one meal allowance of £5.00. Away from home 10 hours, two meals £10.00 in total. Late evening meal rate is £15.00. A rate for 24 hours away including hotel accommodation is also available. Even laundry and newspapers may be tax free. Such expenses are employment related and the employee does not make a profit. This information is provided as a rough guide, for specific information refer to your tax inspector

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Q: Is Per diem taxable
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