Consultation outcome

Salary sacrifice for the provision of benefits-in-kind

This consultation has concluded

Download the full outcome

Consultation on salary sacrifice for the provision of benefits-in-kind - summary of responses

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Detail of outcome

This document sets out a summary of responses received from the consultation on salary sacrifice for the provision of benefits-in-kind.

As announced at Autumn Statement 2016 the tax and employer National Insurance advantages of salary sacrifice schemes will be removed from April 2017, except for arrangements relating to employer-provided pensions (including advice), childcare, Cycle to Work and ultra-low emissions cars. Arrangements in place before April 2017 will be protected until April 2018; cars, accommodation and school fees will be protected until April 2021.

Original consultation

Summary

Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.

This consultation ran from
to

Consultation description

At Budget 2016 the government announced it will consider limiting the range of benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.

The purpose of the consultation is to explore potential impacts on employers and employees should the government decide to change the way the benefits code applies when a benefit-in-kind is provided in conjunction with a salary sacrifice or flexible benefit scheme.

The government is keen to seek views from a wide range of stakeholders, including employers who operate salary sacrifice and flexible benefit arrangements, their representatives, trade organisations and any other interested parties.

Documents

Consultation on salary sacrifice for the provision of benefits-in-kind

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 10 August 2016
Last updated 5 December 2016 + show all updates
  1. Published summary of responses.
  2. First published.