Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the cost to the public purse will be of the decision to keep salary sacrifice schemes in place for school fees for each year until 2020-21.

The new rules for salary sacrifice schemes include a longer transitional period for school fees, cars and accommodation than other benefits-in-kind. This reflects the longer contractual arrangements that normally apply to these benefits. If there were no protection for school fees, the Exchequer yield would have been approximately £10m higher in 2017-18, a figure which reduces each year to 2020/21.