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Date: 03/08/2018

The European Commission has recently given the green light for the renewal of State aid approval for Enterprise Management Incentive share option schemes (EMI), which are tax-advantaged ways of incentivising employees.

The last State aid approval expired on 6 April which meant a risk that EMI options granted after that date may have lost their tax-advantaged status. 
The renewal of the State aid approval means that EMI share options will now continue to be available. Employers are now free to proceed with intended grants of EMI options that many had been postponing – keeping those eager employees happy!
Implementation of EMI schemes can be complex and it is important to ensure the documentation is carefully drafted and tax advice is taken to ensure people qualify for the relevant tax advantages. 
For more information or advice, members can call Clare Lang on 01562 516132 or email through