This unequal treatment will be made worse by the provisions in the Finance Bill whereby it is proposed to introduce PRSI on benefits-in-kind, as employees provided with canteens will still remain exempt. It is almost certain that employers, both in the public and private sectors, currently using meal vouchers will cease to provide them in future. This inequality is borne by employees in smaller companies or those who work unsocial hours where it is uneconomic for an employer to provide canteen facilities. I will now provide a list of countries showing when their relevant laws were last updated, with the relevant exemption limits.