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Employees are responsible for their own food and drinks during the working day and are not normally entitled to claim a subsistence allowance. Subsistence allowances cannot be claimed simply because an employee is away from base at a mealtime.

Subsistence can be claimed in exceptional circumstances where it would be unreasonable to expect the employee to pay for their meal, and the employee is unavoidably put to exceptional expense. For examples of when an employee can claim, please see below.

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