Free food and accommodation

You must pay tax on food and accommodation which is paid for by your employer, unless provided while you are travelling or in connection with a temporary workplace.

Coffee, tea, free fruit schemes and canteen contributions are tax exempt.

• If the value of food and accommodation is not included in your tax assessment notice, box 11, you should enter it yourself in box 15.
• If you have ordinary food and accommodation expenses, you may use the rates below to calculate the value of food and accommodation.

Check your tax assessment notice in E-tax, box 11

Change your tax assessment notice in E-tax, box 15