be entitled to the rate set out in paragraph 3 of Annex N. Day subsistence 18.11 A meal allowance is payable when an employee is necessarily absent from home on official business and more than five miles from their base, by the shortest practicable route, on official business. Day meals allowance rates are set out in paragraph 5 of Annex N. These allowances are not paid where meals are provided free at the temporary place of work. 18.12 A day meals allowance is payable only when an employee necessarily spends more on a meal/meals than would have been spent at their place of work. An employee shall certify accordingly, on each occasion for which day meals allowance is claimed but a receipt is not required. 18.13 Normally, an employee claiming a lunch meal allowance would be expected to be away from his/her base for a period of more than five hours and covering the normal lunch time period of 12:00 pm to 2:00 pm. To claim an evening meals allowance an employee would normally be expected to be away from base for more than ten hours and unable to return to base or home before 7:00 pm and as a result of the late return is required to have an evening meal. Employees may qualify for both lunch and evening meal allowance in some circumstances. There will be occasions where, due to the time of departure, there will be the necessity to take a meal but the conditions relating to the time absent from the base are not met. This, and any other exceptions to the rules, may be allowed at the discretion of the employer. 18.14 The scope and level of any other payments will be determined by the employer, according to local needs, on a vouched basis.
Part 3: Terms and conditions Section 18: Subsistence allowances
NHS terms and conditions of service handbook The NHS Staff Council
Late night duties allowance 18.15 An employee who is required to work late at night, in addition to a day duty, may be paid an evening meal allowance at the rate set out in paragraph 7 of Annex N. It will be for the employer to determine who will be entitled and in what circumstances. 18.16 Late night duties allowance will be subject to deduction of appropriate tax and National Insurance contributions, via the payroll system.
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