dwshimoda,
I don't work for BA but its quite clear you don't understand this. These are not allowances for meals but Flying Hour Duty Pay. Its the same in Cathay and many other airlines where the employer is trying to reduce its liablility by not including this for holiday pay purposes which is illegal. By making a proportion of your pay variable they reduce their labour costs when there isn't so much work but they shouldn't stop calculating holiday pay on your average earnings.