Tom Morrissey (Progressive Democrats)

In 1958 a tax was introduced on benefits-in-kind but at that time canteens were excluded from the provision. However, because employees earning less than £1,500 at the time were not liable to benefit-in-kind tax, employees on an ordinary wage were not affected. As inflation increased, however, the £1,500 limit did not and, therefore, more ordinary workers became liable to pay the tax.