Paid expenses - per-diem

[chrisl]

Working through a Ltd company, if per-diem expenses are paid with the normal daily rate of pay, then are these taxable or can the per-diem amounts be claimed as an expense?

[ASB]

Working through a Ltd company, if per-diem expenses are paid with the normal daily rate of pay, then are these taxable or can the per-diem amounts be claimed as an expense?

They are taxable (like all expenses actually). What you can claim against tax is what you actually spend (whether or not it is in fact reimbursed).

However, it may be possible (though unlikely) that you can agree scale rate payments.