0 a type of ticket given to people by their employer that they can use instead of money for buying meals in some restaurants --
Everyone who is given a luncheon voucher by his employer has to pay tax on every penny that he receives above 15p a day.
I believe that the case was called the "luncheon voucher" case.
For cash allowances, a different rule prevails, and the allowance is normally larger than the amount of any luncheon voucher.
I will now come to the scope of the luncheon voucher scheme.
These service charges represent only a small additional percentage to the face value of a luncheon voucher.
The luncheon voucher people accept and fully understand that their purpose is to provide meals for people who do not have those facilities.
It was argued at the time that the luncheon voucher was the equivalent of an employer's subsidy to a canteen meal.
Then it was agreed that the luncheon voucher user should receive the same tax benefits as the canteen user.
