HL Deb 24 July 2000 vol 616 c10WA
Lord Lipsey

asked Her Majesty's Government:

How luncheon vouchers are treated (a) for tax purposes and (b) for the purpose of national insurance contributions. [HL3441]

Lord McIntosh of Haringey

The value of any luncheon vouchers awarded to an employee in excess of 15 pence per day is subject to tax and National Insurance contributions.