The vouchers form part of your gross remuneration and are NOT subject to Tax or NI treatment.

There are 3 main methods of receiving the benefit. The first being as a 'salary addition' where the vouchers are simply added to your current salary. This can be as a bonus for instance and often used by company directors.

The second would be as some part of an added value flex benefit package.

The third is the most common and is called a 'salary sacrifice' and this is where you sacrifice the amount of the voucher from your gross pay and then only pay Tax and NI on what is left, and receive the voucher amount gross.