Pension Contributions to stay under £100k

Grumpy_chap

Pointers said:

My salary is £100k+ and I already make salary sacrifice deductions each year to lower my salary so that this then reduces the amount of tax that I pay. With the allowance currently being £60k I could put a large amount in and this would bring my salary below £100k. If I did this then would I qualify for the free 15 hours? 

Yes.
Some headroom is also wise, in case of error in the calculation.

Pointers said:

Noted that other benefits and incomes would be covered. I have BUPA cover through work but this isn't a big amount. The only other income that I have is interest on my ISAs. Should this be factored into my income? 

Yes, the determination for eligibility for tax free childcare is an absolute binary threshold at £100k based on ANI (Adjusted Net Income), which includes all interest, dividends, unearned income (if any), the BIK value for anything from employment (healthcare, dental, gym, etc)

Pointers said:

I also have a car lease through my company with the cost deducted as salary sacrifice and so pre-tax. I don' think this would count as a BIK though? 

I assume it is an EV.
The SS reduces your ANI, but there is then a BIK liability arising in accordance with the appropriate scale.  For EV's this is currently (2023-24) at 2%.  Still a BIK.
It is not possible to have a company car and zero BIK arising.

Pointers

Does anyone else have any advice re lowering ANIs? is there anything that I've missed? 

Jeremy535897

BUPA is a benefit and adds to ANI.
Interest in ISAs is ignored.
Cars financed by salary sacrifice still result in BIK. Is the car an EV?