Lunch

Restaurant costs are only deductible if you eat the meal on the premises. And provided it is business-related, of course. (It is difficult to justify a meal for one person as business-related.) So if you have a sandwich at a lunch bar with a (potential) customer, business relation, etc., you can enter this as it is. You cannot enter a takeaway sandwich as restaurant costs. You could possibly enter this as reception costs. This is when you provide food or drink for (potential) customers, business relations, etc. at a location other than the restaurant. However, this can only be entered as a business expense for a maximum of 50%.