HC Deb 15 November 1979 vol 973 c755W
Mr. Cartwright

asked the Chancellor of the Exchequer when it was first decided to disregard the sum of 15p per day when assessing luncheon vouchers provided by an employer as income in kind for tax

ESTIMATES PER HEAD OF TOTAL POPULATION IN 1977
Gross domestic product (*) Taxes on personal income Value added tax
In local currencies
United Kingdom (£) 2,535 307 76
West Germany (DM) 19,520 2,306 1,021
France (Fr) 35,238 1,839 2,922
In £ sterling
(a) Based on exchange rates
West Germany 4,820 569 252
France 4,110 215 341
(b) Based on purchasing power parities
West Germany 3,235 382 169
France 3,097 161 257
(*) At market prices
Source:
United Kingdom—latest national income estimates adjusted to international definitions.
France and West Germany—GDP from National Accounts ESA Aggregates 1960–77.
France and West Germany—Tax data from Revenue Statistics of OECD Member countries 1965–78.