National Statistics

Table 6.1: Estimated costs of Income Tax and NICs relief

This table summarises the cost of income tax and NICs relief for employee share schemes.

Documents

Details

HMRC offers 4 approved share schemes that have tax-advantages to both employees and employers. Company Share Option Plan and Enterprise Management Incentives are for certain employees chosen at the discretion of the employer. Save As You Earn and Share Incentive Plan are for all employees.

This table summarises the cost to the Exchequer of Income Tax and NICs relief for all of these schemes.

Published 30 September 2015
Last updated 12 July 2018 + show all updates
  1. Updated table.
  2. Updated table.
  3. Updated table.
  4. First published.