From looking at the image it looks like its is a SPDIF RCA Out Plate. OCUK don't stock them as far as I know but some searching on that on google might land you with a result.
Hook it up to your motherboard and it outputs the audio connection to an external device avoiding any digital to analogue audio processing (usually done by a sound card). As the device that is connected with a TOSLINK cable does the digital to analogue processing.
A device that does this external processing for example is the Astro Mixamp for the A40 headset. You connect it directly using a TOSLINK cable and the mixamp does all of the digital to analogue processing giving you clear crisp sound.
Most motherboards have a SPDIF port on the back also known as digital audio however the OP seems to not have it, so this is why the bracket is needed.
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