asked the Minister for the Civil Service what is the net overall cost to public funds per day per employee of the Civil Service for the provision of (a) meals, and (b) tea and coffee.

By direct subsidy about 2p, covering both meals and tea and coffee. In addition, as is the practice in most large organisations, some facilities, mainly premises, are made available without direct charge. It is not possible to cost these without incurring disproportionate cost.