Dietary Allowance issued by vouchers, National Coupons
Benefit to the employee for payment by voucher or similar payment is taxable income. A common example is the national coupons.
Chargeable event shall occur when the employee may dispose of the coupons.
With the coupon in this context called. voucher that does not relate to a certain meal. The point of the valuation of the coupons is the market value. The market value corresponds to a rule of coupon value, ie. the value specified on the voucher.
If the employer gives out meal vouchers at a lower price than the equivalent coupon value, taxed the employee for the difference between the price the employee paid for the coupons and coupon value. (RÅ 1992 ref. 11).