Article 2 Amendments to the Document

The School Teachers' Pay and Conditions Document 2005^f1 is amended in accordance with the following paragraphs.

After paragraph 55.4 insert the following—

“Salary sacrifice arrangements

55A

For the purposes of this paragraph, the term “salary sacrifice arrangement” means any arrangement under which the teacher gives up the right to receive part of his gross salary in return for the employer’s agreement to provide him with a benefit-in-kind under any of the following schemes—

(a)

a child care voucher or other child care benefit scheme;

(b)

a cycle or cyclist’s safety equipment scheme; or

(c)

a mobile telephone scheme; and

that benefit in-kind is exempt from income tax ^f2.

55A.2

Where the employer operates a salary sacrifice arrangement, the teacher may participate in any such arrangement and his gross salary may be reduced accordingly for the duration of his participation in it.

55A.3

Participation in any salary sacrifice arrangement shall have no effect upon the determination of any safeguarded sum to which the teacher may be entitled under any provision of the Document.”.