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\documentclass{article}
\newcounter{num}
\newenvironment{varlist}[2]
{\begin{list}{\textrm{#1 #2{num}:}}{\usecounter{num}%
\setlength{\labelsep}{5mm}
\settowidth{\leftmargin}{\textrm{#1 #2{num}:}}
\addtolength{\leftmargin}{1cm}}}
{\end{list}}
\begin{document}
\noindent Previous outer text
\begin{varlist}{Sample}{\Alph}
\item without any value
\item with an enclosed voucher
\end{varlist}
\end{document}
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