0 a type of ticket given to people by their employer that they can use instead of money for buying meals in some restaurants
I entirely agree that the luncheon voucher concession is not a very large matter.
The luncheon voucher system operates in many of our industrial and commercial canteens.
The value of a luncheon voucher is in no respect equal to the amount of subsidy which goes into maintaining staff canteens.
Why cannot a nurse's meal allowance be treated in the same way as an office worker's luncheon voucher for tax liability?
So the luncheon voucher is a recognised system of operations, though there are others.
Where those limitations are satisfied, the cost is not charged on to the individual any more than is the 15p of the luncheon voucher.
So the extent to which a luncheon voucher is diminished in value depends entirely on whether you eat out or eat in.
Then it was agreed that the luncheon voucher user should receive the same tax benefits as the canteen user.