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 meals exemption provided the conditions are met, such as the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public part of the restaurant or dinning room is designated for the use of the employees only, and the meals are taken in that part. Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.