Many sole traders wonder whether they can claim lunch, coffee or food costs through the business.
The short answer is sometimes — but not every food cost is a business expense. Normal meals during your working day are usually considered personal living costs, even if you are working. However, some food and subsistence costs may be claimable where they are linked to business travel.
Why food expenses are tricky
Everyone needs to eat, whether they are working or not. Because of this, HMRC does not usually allow ordinary everyday meals as a business expense.
For example, buying lunch while working from home or eating between local jobs is not automatically claimable just because you are self-employed.
The cost needs to be genuinely connected to business travel or another allowable business purpose.
When might food be claimable?
Food or drink may be claimable where it is part of business travel.
Examples could include:
- Travelling to a client site outside your normal area
- Staying away overnight for business
- Attending a business meeting away from your usual workplace
- Working at a temporary location where travel is required
- Buying reasonable food while on a business journey
The claim should be reasonable and supported by receipts.
What usually cannot be claimed?
Sole traders should be careful with:
- Everyday lunches
- Coffee while doing admin
- Food bought near home
- Personal meals
- Family meals
- Alcohol unless clearly part of allowable business entertaining rules
- Regular meals during normal working hours
Just because the cost happened on a working day does not make it a business expense.
What about meeting a client?
If you buy food or drinks while meeting a client, this may fall under business entertaining.
Business entertaining is treated differently from normal business expenses and is often not deductible for tax, even if there is a genuine business reason for the meeting.
This is a common area where sole traders get caught out.
What records should you keep?
If you claim food or subsistence costs, keep:
- Receipts
- Date of the expense
- Location
- Reason for the journey
- Who was present, if relevant
- Evidence of the business trip or meeting
A receipt on its own may not explain why the cost was business-related, so add a short note where needed.
Common mistakes
Common mistakes include:
- Claiming every lunch as a business expense
- Claiming coffee while working locally
- Treating client entertainment as fully deductible
- Not keeping receipts
- Failing to record the business reason
- Claiming personal meals while working from home
- Assuming “I was working” is enough
Food claims need to be handled carefully because they can easily include personal costs.
Final thoughts
Sole traders can sometimes claim food expenses, but only where the cost is genuinely linked to business travel or another allowable business purpose.
Everyday meals are usually personal costs and should not automatically be claimed through the business.
If you are unsure whether food, travel or subsistence costs are allowable, Merranti Accounting can help you keep your expenses accurate and tax-ready.
Written by Steve Watts
