Electric vehicle salary sacrifice guidance for academy trusts and colleges
Guidance for academy trusts and colleges considering offering employees a salary sacrifice option for electric vehicles.vehicles – applicable from the effective dates of their respective 2026 financial handbooks.
Applies to England
Documents
Details
This guidance has been updated. The previously published effective date of 1 September 2026 for academy trusts has now been amended. This guidance applies to colleges and academy trusts from the effective dates of their respective 2026 financial handbooks.
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
Updates to this page
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Updated to reflect that the guidance is applicable from the effective dates of academy trusts' and colleges' respective 2026 financial handbooks.
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First published.
Update history
2026-07-15 15:02
Updated to reflect that the guidance is applicable from the effective dates of academy trusts’ and colleges’ respective 2026 financial handbooks.
2026-07-08 12:00
First published.