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Salary Sacrifice changes
Don’t forget that from 6 April 2017, if you use salary sacrifice schemes, only certain benefits will be allowed to continue. These changes were introduced as part of the Finance Bill 2017.

The only benefits that will be allowed to continue under salary sacrifice arrangements include the following:

• Employer contributions to registered pension schemes;
• Pension advice;
• Employer-supported childcare;
• Cycle-to-work schemes;
• Ultra-low emission cars.

However if you entered into salary sacrifice schemes before 6 April 2017, the restrictions will apply from 6 April next year. Restrictions in respect of cars, accommodation and school fees are set to apply from 6 April 2021. If you need further advice on any of these changes, please contact your accountant.
Posted on 28 Mar 2017

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