The Institute welcomed the new guidance published last week by Revenue on the provision of staff meals, which sets out the circumstances under which certain employer-provided meals, including working lunches, will not give rise to a taxable benefit-in-kind.
The taxation of employer-provided meals has been a key topic of the Institute’s engagement with Revenue, under the auspices of CCAB-I, through both the Tax Administration Liaison Committee and direct representations to the Department of Finance. CCAB-I’s Pre-Budget Submission 2026 addressed the taxation of ancillary benefits provided by employers, including staff working lunches, highlighting the impacts on staff morale and economic activity, and broader issues of tax fairness.
The key points to take from the new guidance are as follows:
- Where meals are consumed on-site and are available to all staff, such meals can be provided tax-free as of 1 Oct 2025.
- Working lunches are now exempt if such lunches are required operationally, consumed on-site, and cost €19.25 or less per person.
- Meal vouchers are now fully taxable, and the €0.19 deduction is removed.
- Employers must keep detailed records of all meals provided as Revenue may carry out spot checks.
The new guidance outlines two scenarios where a charge to tax will not arise on the provision by of staff meals by an employer. The guidance clarifies that the term “meals” includes a broad array of consumable items, with specific examples provided.
The first scenario in which a tax charge will not arise involves meals provided on the employer’s premises. The guidance confirms that, effective from 1 October 2025, Revenue will accept that meals brought onto and consumed on the employer’s premises will not be treated as a taxable benefit-in-kind, provided they are made available to all employees.
The second scenario described in the guidance acknowledges that, in certain business-related contexts, it may be necessary to provide meals to a specific group of individuals—for instance, a working lunch or dinner. In these circumstances, from 1 October 2025, a taxable benefit in kind will not arise provided the following conditions are met:
- a specific operational requirement exists, for example, lunch provided during a lunchtime meeting or staff working after normal hours,
- the meals are consumed on the employer’s premises, and
- the total cost per employee does not exceed the domestic subsistence civil service day rate of five hours or more but less than ten hours which is currently €19.25 per employee per working day.
The manual includes several examples illustrating the tax treatment applicable in particular situations.
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