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FOI/202500484825 · FOI · unclear

Salary sacrifice scheme queries: FOI release

Published
2026-01-07
Received
2025-09-15
Responded
2025-10-09
Directorate
People Directorate
Topic
Public sector, Work and skills
Exemptions
None detected

Information requested

1. How many civil servants in the department used/benefitted from a salary sacrifice scheme in the 2023-24 and 2024-25 tax years? Please provide total figures for each tax year.

2. How much salary was sacrificed by civil servants in the department using/benefitting from salary sacrifice schemes in the 2023-24 and 2024-25 tax years? Please provide total figures for each tax year.

Response

Questions 1 & 2

The table below details the number of staff in Scottish Government Core using salary sacrifice and the net amount of salary sacrificed in the 2023/2024 and 2024/2025 tax years. Staff can use salary sacrifice schemes for childcare vouchers (although now closed to new entrants as per legislative changes), cycle to work and for Give as you Earn.

Tax Year Number of staff Amount of salary sacrificed 2023/2024 797 £612,606 2024/2025 753 £545,990

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

Contact Please quote the FOI reference Central Correspondence Unit Email: contactus@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrew's House Regent Road Edinburgh EH1 3DG

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