Does anyone know how HM Revenue and Customs view the “variety of incentives in the form of vouchers, privileges, prizes or modest financial incentives to modify a persons drug misuse” involved in contingency management? It is my understanding that any reward in excess of legitimate expenses is regarded as income and as such could affect means tested benefits. If payments are made regularly should they be made through PAYE?

This will be one of the aims of the demonstration sites-i.e. to establish how incentives can be used without affecting taxable income and (as is more likely) benefits.