questionText: To ask the Chancellor of the Exchequer, how many companies used the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which data is available.
answerText: HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently. The use of local restaurants and other catering businesses is covered by the current subsided mea...
heading: Income Tax: Exemptions