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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