Payroll Deduction Scheme: Taxation
Commons · Question 9412 · Tabled 12 Jun 2026 · Treasury · Official record
Answered 22 Jun 2026
Question
Asked by Scott Arthur
To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs has issued to employers on the legality and tax treatment of schemes known as grocery salary sacrifice schemes; what steps have they taken to ensure such schemes are structured t
Answer
Answered by Dan Tomlinson, 22 Jun 2026
HM Revenue and Customs (HMRC) publishes guidance on the tax treatment of salary sacrifice arrangements, including the optional remuneration arrangements rules in the Income Tax (Earnings and Pensions) Act 2003. Where arrangements are marketed as providing...