In addition to VAT, a "relevant deduction" with regard to a secondary preferential debt in insolvency cases are:
"(2) The deductions are—
(a) deductions under section 61 (deductions on account of tax from contract payments) of the Finance Act 2004, Amounts withheld under the construction industry scheme.
(b) deductions under paragraph 6(1)(b) (deduction of earnings-related contributions) of Schedule 4 to the Social Security (Contributions) Regulations 2001, Employee national insurance contributions
(c) deductions under regulation 21 (deduction and repayment of tax by reference to employee’s code) of the Income Tax (Pay As You Earn) Regulations 2003, Amounts withheld under Pay As You Earn
(d) deductions under regulation 50 (deductions of repayments) of the Education (Student Loans) (Repayment) Regulations 2009. Student loan repayments via payroll deduction"
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