Q&A: Is Office Catering Tax Deductible in the UK?

A practical guide for London offices, HR teams, and finance managers

TL;DR – Quick Answer

Office catering can be tax deductible in the UK, especially when it’s provided for employees on company premises.
But it depends on three things: Who attends? Where it happens? Why it’s provided?

*Feedr is not a tax advisor. This article offers general guidance only. Please consult a qualified accountant before making tax-related decisions.

Definitions – Explained Simply

HMRC (HM Revenue & Customs): UK government authority responsible for collecting taxes and enforcing tax rules. HMRC decides what counts as an allowable business expense, including when office catering is deductible.

Office catering: Food and drinks provided for employees at work or during company events.

Business entertaining: Meals for clients, suppliers or prospects, generally not tax deductible.

Wholly and exclusively rule: HMRC asks: Was this cost purely for business purposes?

Benefit in Kind (BiK): A taxable employee perk, unless specific exemptions apply.

When Is Office Catering Tax Deductible?

Situations That Are Often Deductible

• Regular lunches/breakfasts for all employees
• Meals provided on company premises
• Staff-only events under £150 per person (e.g. annual Christmas party)

Situations That Are Usually Not Deductible

• Client meetings and sales lunches
• Networking or hospitality events
• Mixed groups (employees and clients), unless costs are separated

What About Regular Meals for Employees?

Conditions to Keep in Mind

Providing regular meals may qualify as a deductible business expense if:

• It is available to all employees
• It takes place on company premises
• It is linked to work (not entertainment)

If meals are positioned as a perk, HMRC may classify them as a Benefit in Kind, which could trigger employee tax, unless there’s a valid exemption.

Feedr cannot provide tax advice, but we work with many London companies who integrate meals into their well-being, retention, and workplace culture strategies, while keeping compliance in mind.

Feedr Covers Every Office Food Need

Services We Provide

We support flexible, scalable solutions for workplaces of every size, not just regular lunches.

We also cater to:

• One-off events, workshops and off-site days
• Seasonal and themed menus (including Christmas)
• Pantry fills and daily office snacks
• Individually labelled meals for hybrid teams
• Dietary requirements tracked automatically

Designed to work seamlessly with HR, finance and workplace teams.

Quick Checklist Before Claiming Catering as Tax Deductible

Key Questions to Ask

• Was the catering staff-only?
• Was it provided on company premises?
• Available to all employees?
• Under £150 per person (annual events)?
• Were costs for external guests excluded?
• Are receipts and VAT clearly documented?
• Has this been reviewed by an accountant?

Useful HMRC Sources

• HMRC: Meals for employees
  
• HMRC: Rules on entertaining and tax treatment
  

Final Takeaway

Office catering can be tax deductible in the UK, but only when structured carefully. The key is clear documentation, staff-only criteria, and correctly formatted invoices.

Feedr helps London offices by providing:

• Clear and compliant invoicing
• Regular meal programmes
• Pantry and snack solutions
• One-time event catering

Get Started

Explore our corporate catering options and request a quote!

Great food is easy. Compliance should be too.
We help London teams manage both with confidence.