Eating on site allowance

Eating on site allowance

An “eating on site” allowance is paid to site-based employees in some sectors of the
economy.

The following conditions must be adhered to before such an allowance
can be paid tax-free:

(i) facilities for making tea, coffee, etc., are not provided on the site by the
employer;
(ii) the employee is not in receipt of any other form of tax-free subsistence
payment;
(iii) the employee works on the site for at least 1.5 hours before and 1.5 hours
after normal lunch break;
(iv) the allowance is no more than €5 per day

Subject to maintaining appropriate records of same in case of revenue query

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie