Salary sacrifice scheme queries: FOI release
- Published
- 7 January 2026
- Directorate
- People Directorate
- Topic
- Public sector, Work and skills
- FOI reference
- FOI/202500484825
- Date received
- 15 September 2025
- Date responded
- 9 October 2025
Information request and response under the Freedom of Information (Scotland) Act 2002.
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