11. Entertaining

See also:

11.3 Staff canteen facilities

Many departments operate staff canteens, kitchenettes or food vending facilities on University premises, the catering provision for which may be sub-contracted. Some departments may also have arrangements with canteens or restaurants not on University premises for the provision of meals to staff. Where such facilities exist there is no taxable benefit as long as the following conditions are met.

Conditions for operation of staff canteens:

  • The facility is open or available to all staff within the department or location; and
  • Meals are provided on a regular basis and on a reasonable scale.

‘Open to all’ means that the canteen cannot be limited to certain types or grades of staff.

‘Regular basis’ means that meals are usually available every working day.

‘Reasonable scale’ means that prepared meals must be provided or available to groups of at least 10 or more individuals; kitchenettes or self-catering facilities to groups of at least 5 or more.

These conditions apply equally where facilities are provided free to staff, on a subsidized basis, or where vouchers are issued for usage.