I entirely agree that theluncheonvoucherconcession is not a very large matter.
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Theluncheonvouchersystem operates in many of our industrial and commercial canteens.
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The value of aluncheonvoucheris in no respect equal to the amount of subsidy which goes into maintaining staff canteens.
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Why cannot a nurse's meal allowance be treated in the same way as an office worker'sluncheonvoucherfor tax liability?
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So theluncheonvoucheris a recognised system of operations, though there are others.
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Where those limitations are satisfied, the cost is not charged on to the individual any more than is the 15p of theluncheonvoucher.
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So the extent to which aluncheonvoucheris diminished in value depends entirely on whether you eat out or eat in.
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Then it was agreed that theluncheonvoucheruser should receive the same tax benefits as the canteen user.
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It was argued at the time that theluncheonvoucherwas the equivalent of an employer's subsidy to a canteen meal.
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Theluncheonvoucherpeople accept and fully understand that their purpose is to provide meals for people who do not have those facilities.
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These service charges represent only a small additional percentage to the face value of aluncheonvoucher.
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I will now come to the scope of theluncheonvoucherscheme.
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For cash allowances, a different rule prevails, and the allowance is normally larger than the amount of anyluncheonvoucher.
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I believe that the case was called the "luncheonvoucher" case.
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Everyone who is given aluncheonvoucherby his employer has to pay tax on every penny that he receives above 15p a day.
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