Apportioning your fee

You can use any reasonable method to apportion the fee between the food and accommodation components. However, we have set out a method below that you may choose to use, as follows:

  • add together the applicable benchmark market values for food and accommodation to obtain a total benchmark market value
  • calculate the benchmark market value for accommodation and the benchmark market value for food as a percentage of the total benchmark market value
  • use these same percentages to apportion the total fee charged between food and accommodation.

The rates in Table 1 may also be used as the benchmark market value for emergency or crisis accommodation where the supply is a combination of accommodation and meals.

Where your organisation purchases food and then provides it to someone else, the market value is the cost of the food you purchased, rather than the benchmark market values.

End of attention
    Last modified: 15 Jun 2015QC 32370