S.L. 123.55 Art. 28Free or discounted meals.

(1) Subject to the provisions of sub-rule (2), the provision by a person of a free meal or a meal at a discounted price to another person shall be deemed to be a benefit provided by the former to the latter.

(2) The provision of a meal shall not be treated as the provision of a benefit when it is provided -

* These rules shall apply with effect from year of assessment 2025.

(a) by an employer which is a hotel or a catering or similar establishment in an area of a restaurant or a dining room designated as being reserved solely for the use of the staff or in any area at a time when meals are not normally served to the public; or

(b) by any other employer in a canteen where meals are served to the staff generally.