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<p>The Save As You Earn (SAYE) and Share Incentive Plan (SIP) schemes are tax-advantaged
employee share schemes offered by the Government.</p><p>On point (b) of UIN 119250,
the value of gain for the whole of the UK for SAYE schemes is provided in the Employee
Share Scheme national statistics. A breakdown by country could only be provided at
a disproportionate cost. The data for the past three years (whole UK) is provided
in the table below:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Value
of gain on exercised options (£m)</p></td></tr><tr><td><p>2018/19</p></td><td><p>420</p></td></tr><tr><td><p>2017/18</p></td><td><p>350</p></td></tr><tr><td><p>2016/17</p></td><td><p>360</p></td></tr></tbody></table><p>
</p><p>On UIN 119249, point (a) of UIN 119250, and UIN 119251, the information requested
is not readily available and would require analysis of multiple data sources and therefore
could only be provided at a disproportionate cost.</p>
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