§ Mr. Ralph Howellasked the Prime Minister, further to her reply to the hon. Member for Kensington (Sir. B. Rhys Williams), 12 February, Official Report, column 393W 102, what the £38 million spent on providing teachers with free school meals represents per teacher who receives free school meals; and whether this amount is tax-free or declared as part of earnings.
§ The Prime MinisterThe estimate of £38 million was based on the number of teachers who took a "free" meal on the day of the annual census. Information is not available on the number of free meals take per teacher per year.
Taxability depends on the particular circumstances, but generally subsidised or free meals are not chargeable to tax where the employee is earning less than £8,500 per year or where the meals are provided on the employer's premises for employees generally.