No, held the EAT in Penin-sula Business Services v Donaldson.
Following HMRC guidance that contractual non-cash benefits provided under a salary sacrifice scheme must con-tinue to be provided during ordinary maternity leave, an employment tribunal held that it must be discriminato-ry for an employee to lose childcare vouchers during maternity. PBS appealed.
The EAT allowed the appeal Langstaff J held that the vouchers did represent part of salary since pay had been substituted with vouch-ers under a salary sacrifice scheme. On this basis they were to be regarded as remuneration and could be discontinued during maternity leave.