Payment in lieu of company car

Good afternoon.

Hoping someone can clarify the following for me:

My client receives a monthly payment from her employer of around £400pcm instead of taking a company car. In this situation, is that treated as earnings by UC or ignored? I have been looking into it and cant quite work out what happens.
It looks to me that if it was salary sacrifice then it would be ignored but this is a different kind of setup and I think its treated as earnings (but happy to be told otherwise). Not something I come across much so clarification on this or the salary sacrifice would be very useful thank you.

Hi

Its a regular fixed amount then its probably listed as acar allowance ion the contract of employment - its a benefit so its taxed, so think it’ll count as earnings for UC

Thanks Prisca, would that be the same if she took the car and not the allowance?