The Finance Bill 2018-19 draft clauses include new measures that will address two anomalies in the Optional Remuneration Arrangements (OpRA) rules.
These measures will:
The proposed legislation will ensure that the OpRA rules work as intended.
The Finance Bill 2018-19 will also introduce another car related measure that will see the introduction of legislation to remove any tax liability for charging electric cars or plug-in hybrids at or near a workplace. This measure will have retroactive effect from 6 April 2018.