Policy paper
Income Tax treatment of immigration skills charge and certificate of sponsorship fees
This measure will exempt employer paid immigration skills charge and certificate of sponsorship fees from Income Tax and Class 1a National Insurance contributions.
Documents
Details
This measure introduces an Income Tax exemption for employers who pay the immigration skills charge or certificate of sponsorship fee for an employee or prospective employee sponsored under the Skilled Worker route.
It will apply to payments made on or after 28 October 2026.