In the year of assessment $2023/24,$ Peter received a cash allowance for meals of $$16,000$ from his employer. The same year, his brother Barry received meal coupons $($not transferable$)$ of $$20,000$ issued by his employer, namely AXA. These coupons were used in restaurants designated by the employer.

Advise and explain whether Peter is liable for salaries tax for the $$16,000$ received from his employer.$(2$ marks$)$

Likewise, advise and explain whether Barry is liable for salaries tax for the $$20,000$ received from AXA. $(2$ marks$)$