7.5 Kim is a part-time employee earning a salary of £7,000 per annum, out of which she pays 5% to her employer's occupational pension scheme. She has allowable expenses of

£1,000 (all of which are reimbursed by her employer) and is provided with a company car on which the assessable benefit if she were a P11D employee would be £1,800. Is she a P11D employee or a lower-paid employee?