Electric vehicle salary sacrifice guidance for academy trusts and colleges

This guidance is for:

• academy trusts (trusts)
• colleges

We use the term ‘college’ to refer to:

• further education and sixth-form college corporations established under the Further and Higher Education Act 1992 and any institutions they conduct
• institutions designated under Section 28 of the Further and Higher Education Act 1992 (“designated institutions”) and entities that conduct such institutions.
• any subsidiary companies forming part of the parent college group

It should be read by:

• accounting officers
• chief financial officers
• HR directors
• academy trustees
• college governors
• governance professionals
• auditors