I appreciate we're not toing to agree on the issue of allowances versus cash rates. My own view, having experienced both systems is yes the jpa system can sometimes do something a bit odd, but its not that bad compared to some hr systems i've encountered elsewhere in government.
My big moral objection to rates is that too many people i knew saw them not as subsistence, but as additional salary. They'd get cheapest possible meal or bed, then use it to either buy beer or save it for later. Fine, they were quids in, but the t&s budgets took a hammering. i just dont think its reasonable in this day and age to justify an expenses system which is abused as a salary top up facility rather than regunding legitimate actual expenses.