Not all non-cash vouchers are caught by the Class 1 charge. Part V of Sch 3 specifies that the following vouchers are still open to treatment as payment-in-kind, thereby attracting a Class 1A, rather than a Class 1 contributions liability if they give rise to a P11D entry:

Vouchers for car fuel if the employee is subject to the fuel benefit charge under ITEPA 2003, s. 149 (thereby avoiding double counting);

Vouchers for van fuel if the employee is subject to the fuel-benefit charge under ITEPA 2003, s. 160 (similarly avoiding double counting);

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