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Section 322(2) ITEPA 2003

Two employees, A and B, make a joint suggestion under a staff suggestion scheme which satisfies the conditions in Section 321 ITEPA 2003 (see EIM06610). Their employer decides to award 拢2,000 to A and 拢1,000 to B. The employer calculates the suggestion maximum for the suggestion as 拢4,500 (see EIM06630).

For employee A, the permitted maximum is:

(拢2,000 梅 (拢2,000 + 拢1,000)) 脳 拢4,500 = 拢3,000

This is more than 拢2,000, so A鈥檚 award is entirely exempt.

For employee B, the permitted maximum is:

(拢1,000 梅 (拢2,000 + 拢1,000)) 脳 拢4,500 = 拢1,500

This is more than 拢1,000, so B鈥檚 award is entirely exempt.

As only 拢3,000 of the suggestion maximum has been used, the balance of 拢1,500 is available if the employer decides to make a later award in respect of the same suggestion (see EIM06650).

See also example EIM06642.