# The Social Security (Contributions) Regulations 2001, Paragraph 1

Extent: E+W+S+N.I.

(1) Subject to sub-paragraph (2), a non-cash voucher provided, to or for the benefit of the employed earner, by the employer or any other person on his behalf is to be disregarded in the calculation of an employed earner’s earnings by virtue of paragraph 1 of Part II only if it falls within any of paragraphs 2 to 9.
(2) A non-cash voucher may also be disregarded—
(a) by virtue of paragraph 7D of Part VIII (car fuel); ...
(aa) by virtue of paragraph 7E of Part 8 (van fuel); or
(b) in the circumstances specified in paragraph 4 of Part X (payments by way of incidental overnight expenses).

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/V/paragraph/1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.