HC Deb 30 July 1976 vol 916 cc464-5W
Mr. Beith

asked the Chancellor of the Exchequer how many organisations have authority to print and redeem luncheon vouchers which are the subject of income tax concessions.

Mr. Robert Sheldon

No authority is required. Provided that vouchers meet the conditions laid down, namely, that they are not transferable, are used for meals only, are available to lower paid staff, and do not exceed 15p for each working day, the concession is available, regardless of the arrangements for printing and redemption.