Ivan Yates
Question:95 Mr. Yates asked the Minister for Finance if he will raise the level of canteen benefits under the income tax code to £1 per day instead of the present 15p per day allowance since 1965; and the cost of this change.
Written Answers. - Luncheon Vouchers.
It is assumed that the Deputy is referring to the extra-statutory concession granted by the Revenue Commissioners in respect of luncheon vouchers.
I have received a large number of representations in recent years requesting an increase in the 15p per day limit to this allowance. I have given the matter full consideration and I am not prepared to raise the limit as such as increase would lead to inevitable demands for concession in relation to other benefits in kind.
Data are not available whereby the cost of this proposal can be established.