GNER offers a range of benefits through salary sacrifice arrangements and was keen to add a tax-efficient NCP car parking scheme to its package.

This was perceived to be of significant benefit to staff because it has a number of employees who work unsociable hours and so are unable to travel to work on public transport.

However, the organisation has a policy that all new benefits must be introduced for all employees, and not just certain groups within the workforce. Jane Birch, benefits manager, explains: "We like to open all schemes to staff nationwide, but NCP did not have the car parks in enough areas [for us]." One of GNER's more established salary sacrifice benefits, its cycle-to-work scheme, however, was seen as one solution to being unable to provide tax-efficient car parking.

"It is nearly £15 [a day] to park in York, so employees living in the area now have the option of cycling to work," says Birch.