Policy paper

Income Tax and Capital Gains Tax: employee shareholder status

This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.



The measure is part of the government’s wider policies of sustainability and fairness in the system of tax reliefs. There is evidence suggesting that the employee shareholder status is not being used as intended by companies.

Published 23 November 2016