Guidance

Electric vehicle salary sacrifice: academy trusts and colleges

Information for academy trusts and colleges considering offering employees a salary sacrifice option for electric vehicles.

• From: Department for Education
• Published: 8 July 2026
• Last updated: 15 July 2026 — See all updates

Applies to England

Documents

Electric vehicle salary sacrifice: academy trusts and colleges

HTML

Details

Trusts and colleges must follow this guidance if they are considering offering their employees the opportunity to lease an electric vehicle (EV) for commuting and personal purposes through an electric vehicle salary sacrifice (EVSS) scheme.

We use the term ‘college’ to refer to:

• further education and sixth-form college corporations established under the Further and Higher Education Act 1992 and any institutions they conduct
• institutions designated under Section 28 of the Further and Higher Education Act 1992 (“designated institutions”) and entities that conduct such institutions
• any subsidiary companies forming part of the parent college group

This guidance should be read by:

• accounting officers
• chief financial officers
• HR directors
• academy trustees
• college governors
• governance professionals
• auditors

• Last updated: 15 July 2026
  Show all updates

  1. 15 July 2026

     Updated to reflect that the guidance is applicable from the effective dates of academy trusts' and colleges' respective 2026 financial handbooks.

  2. 8 July 2026

     First published.