You asked
Under Freedom of Information (FOI) please disclose the total amount reported in forms P11d to HMRC for the provision of UK Statistics Authority (UKSA) board lunches and refreshments for the tax year ended 5 April 2017. I do not require individual amounts.
Please also provide under FOI the total amount of class 1a national insurance paid in the year ended 5 April for lunches and refreshments provided free to UKSA directors.
We said
During the tax year ending 5 April 2017 the Authority was not required to complete forms P11d or pay Class 1a National Insurance in respect of board lunches and refreshments. Section 317 of the Income Tax (Earnings and Penions) Act (ITEPA) 2003 permits;
'If an employer provides free or subsidised meals to its employees or directors there may be relief from tax by exemption or deduction:
- where the meal is part and parcel of the employees or director travelling on qualifying business travel, or
- where the employee's or director's meal is part of business entertaining for which there is a matching deduction under Section 336 ITEPA 2003.'
The meetings were held on our premises with external guests and stakeholders in attendance, on such occasions the legislation permits the exemption of minor benefits, and therefore completion of P11d forms were not required.