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From 6 April 2017, the income tax and National Insurance contributions (NICs) advantages where benefits in kind are provided through salary sacrifice arrangements (described in the Finance Act 2017 (FA 2017) as ‘optional remuneration arrangements’) were largely withdrawn. Guidance on optional remuneration arrangements from 6 April 2017 starts at EIM44000. The optional remuneration provisions make no changes to the underlying salary sacrifice principle, but do change how the benefit is taxed. Subject to some transitional arrangements, all benefits provided under an optional remuneration agreement are taxed at the higher of the standard benefit in kind value valuation (usually the cost to the employer except for certain benefits) or the salary sacrificed. However, note that the optional remuneration rules do not apply to pension contributions, employer provided pensions advice, workplace nurseries, directly employer contracted childcare, cycle to work or ultra low emission cars with CO2 emissions of 75 g/km or less as well as certain employer supported childcare arrangements entered into on or before 4 October 2018.