The Minister for Finance is aware that canteen facilities provided by an employer for employees are exempt from benefit-in-kind tax, however, a move now to enhance the exemption for luncheon vouchers is inappropriate in current budgetary circumstances when the emphasis is on base broadening and protecting the tax base. A concession on luncheon vouchers is likely to lead to other such concepts evolving over time at the expense of the State's tax revenues. As stated earlier, the growth in such practices was part of the reason the Minister for Finance introduced the changes in the treatment of employer provided benefits in the first instance.