SE11260 - Incentive Award Schemes: deductions from awards

Sections 198(1), 141(3) and 142(2) ICTA 1988

It is unlikely that an employee who has received an incentive award will be able to justify a deduction from that award under Section 198(1) ICTA 1988. The conditions that must be met before a deduction can be permitted under Section 198(1) are stringent and exacting, see SE31630.

If an employee requests a deduction you should send the papers to the Incentive Award Unit, see SE11240. The question may already have been considered there in discussions with the provider.