Note: Benefits and allowances 2017: The benefits that have been available on a salary-sacrifice basis over the past year. In the 2016 Autumn Statement, the Government announced changes to the tax arrangements for salary-sacrifice schemes. For new arrangements set up on or after 6 April 2017, the tax exemption on salary sacrifice schemes will only apply to pensions, employer-supported childcare, ultra low-emission vehicles and cycle-to-work schemes. This XpertHR survey was conducted in May 2017.