Receipted expenses & scale rates for employers

I'm trying to understand subsistence expenses for employees on business travel.
HMRC sets scale rates for food (capped at £25/overnight stay if continuing after 8pm) and you can apply for a higher scale rate if you complete a sampling exercise.
But EIM05233 states: "Employers do not have to use the benchmark rates. They can reimburse their employees’ actual expenditure"
Does this mean that I can pay an employee receipted actuals above the £25 cap for their food expenditure, as long as the receipt is kept, the expense is reasonable, and it is wholly and exclusively for the need of the business that they were travelling and ate that meal?

Hi Yinga Tech
Yes the employer can pay expense based on receipts, tax free above the scale rates as long as the expense:
•    is reasonable  
•    wholly and exclusively for the need of the business 
•    and that they were travelling for business.
Thank you.