11. Payments in kind
Payments in kind, eg a bus pass, food, petrol, etc, are disregarded. However, payments made to third parties that are used to provide benefits in kind to you are treated as your income.
, para 23
Non-cash vouchers from an employer that are liable for Class 1 national insurance contributions are not treated as payments in kind but as earnings. Vouchers not liable for contributions are treated as payments in kind (eg certain charitable vouchers) and are thus disregarded.