The British government granted an extra-statutory tax concession, believing that this would help citizens afford healthy meals.
Under the concession, meal vouchers were free of income tax and national insurance contributions up to the value of 3 shillings (15 pence) a day.
[2] In the early days, a company that wanted to subsidise their staff lunches, but not run a canteen, had to have vouchers printed and make arrangements with one or more local restaurants to accept them.
In addition, it would have to administer the scheme (for instance by checking and counting the vouchers returned from the restaurants prior to settling their account).
In 1954, a businessman, John Hack, realised that a single standardised voucher acceptable across the UK would be more logical and efficient.