16/06/2026
Did you know ❓
🎉 Office parties can be completely tax-free and tax-deductible for UK businesses, provided they are annual events, open to all staff, and cost £150 or less per head (including VAT).
To qualify for exemption and avoid triggering Income Tax or National Insurance as a benefit in kind, the event must meet strict criteria:
💰 Cost Limit: The total cost per head must be £150 or less. This includes VAT, food, drinks, transport, and overnight accommodation.
Annual Occurrence: The party must be an annual event, such as a Christmas party or a summer barbecue.
Open to All: It must be open to all your employees (or all staff at a specific location or department).
https://www.wavestaffing.co.uk/food-and-drink-service
Food and drink service involves the provision of catering options and refreshments to meet the dietary preferences and requirements of attendees.
