Where an advance or allowance is received by an employee for meals and other incidental costs, he / she can deduct either:

• The amount actually spent (limited to the advance or allowance), or
• The daily amounts set out in the table below where the employee is obliged to spend at least one night away from his/her usual place of residence on business. When the deemed amounts are used, the employee does not have to produce proof of the amounts spent and the allowance is not subject to employees’ tax