Vol. 463 No. 3
65 Mr. B. Ahern asked the Minister for Finance the reason there is not equality of treatment for meals purchased with luncheon vouchers as opposed to canteen meals; and his views on whether the restaurant trade which give so much valuable employment would greatly benefit from such equality of taxation; and if he will change the current taxation measures to effect the necessary changes. [5967/96]
I have been advised by the Revenue Commissioners that under a specific provision of the Taxes Acts, meals provided in a staff canteen, where the canteen is available to staff generally, are exempted from a charge to tax as a benefit-in-kind. Luncheon vouchers are also regarded, on an extra statutory basis, as being exempt from the charge up to a specific limit per day. The possibility of raising that limit has been the subject of many representations in recent years. However, I do not consider that any such increase is possible as it could lead to abuse and would lead to inevitable demands for concessions in relation to other benefits-in-kind. This would be unacceptable as it would be contrary to the general objective of broadening the tax base.
