In 1965 the Revenue Commissioners introduced a practice whereby meal vouchers up to a limit of three shillings were, by concession, not liable to the benefit-in-kind tax. This maintained an equity between employees in organisations which had canteens and those which provided meal vouchers instead. The terms of the concession for meal vouchers ensured the voucher was non-transferable, used for ready-to-eat meals and generally available to employees. This prevents any abuse of the concession. However, as neither the limit of three shillings – which became 15p with decimalisation and 19 cent when we changed over to the euro – nor the £1,500 limit was adjusted for inflation, the treatment has become more unequal. An employee who is able to get a meal in a canteen has gained substantially over one who is provided with a meal voucher.