HBR 35(2)(b) uses the work “incurred”. On that basis, if expenses are not [u:48fc41be16]actually[/u:48fc41be16] incurred, monies paid counts as earnings and should not be disregarded.
In my view, money spent to purchase the ingredients for a packed lunch is also not allowable as an expense. Any number of people take lunch in that way – approx 3,000,000 per day with about the same number again purchasing pre-packed sandwiches from supermarkets etc.
In the circumstances described, I can’t see how a self-made packed lunch is an expense incurred in the performance of the duties of the employment.
However, it becomes a bit blurry if he is away overnight (due to his work) and having to pay for evening food. That may well be allowable.
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