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07/06/2016

Critical Updates, Issue 79, June 2016

Childcare vouchers and maternity

An Employment Appeal Tribunal (EAT) decision (Peninsula Business Services Ltd v Donaldson) ruled that it was not discriminatory for an employer to make it a condition of entry into its salary sacrifice scheme that the provision of CCVs could be suspended during maternity leave.
 
In addition, the EAT disagreed with HMRC guidance, which took the opposite view.
 
During ordinary and additional maternity leave an employee has a statutory right to the same employment terms and conditions had she not been absent. The exceptions are those relating to remuneration, defined as 'sums payable to an employee by way of wages or salary'.

 

Advisory fuel rates from 1 June 2016

These rates apply from 1 June. You can use the previous rates for up to one month from the date the new rates apply.
 
Engine size                                Petrol - amount per mile
1400cc or less                                            10p
1401cc to 2000cc                                       13p
Over 2000cc                                                20p
 
Engine size                                Diesel - amount per mile
1600cc or less                                              9p
1601cc to 2000cc                                      10p
Over 2000cc                                               12p

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