Salary sacrifice schemes

The tax and national insurance savings will be removed for all benefits provided this way apart from those relating to pensions (including advice), childcare, cycle to work schemes and the provision of ultra-low emission cars (ULECs).

Arrangements in place before 6 April 2017 will be protected until 5 April 2018 and those in respect of cars, accommodation and school fees protected until 5 April 2021.

So popular schemes such as the provision of gym membership or healthcare provision will be caught.

If you want to put any new schemes in place you have until 5 April 2017 to do so.