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United Kingdom
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Key definition
Office holders definition

What does Office holders mean? In legal practice, office holders are individuals who occupy an “office” — a position created by law, a constitution or governing documents — where duties attach to the position rather than to a contract of employment. Across England and Wales, Scotland and Northern Ireland, the term is not exhaustively defined in legislation but is described in case law as a substantive role that exists independently of the holder and can be filled by successive incumbents; usage in Ireland is broadly consistent and recognised in company, employment and tax contexts. Key features and significance include: appointment rather than hiring; fiduciary or...

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2016 draft regulations capping public sector exit payments: scope, £95,000 limit and aggregation, exclusions, TUPE/statutory redundancy protections, non-cash valuation, reporting duties and relaxation powers (archived)

Practice notes
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ARCHIVED

This Practice Note is archived, retained solely for reference purposes and is no longer being updated. It summarises and explains the cap provisions contained in the 2016 draft regulations, now overtaken by the 2020 draft regulations (which remain not in force as yet).

  • For the present position on the capping of exit payments for public sector employees and office-holders, including discussion of the 2020 draft regulations, see Practice Note: Capping the size of public sector exit payments—the revoked 2020 regulations [Archived].
  • For how proposed legislation (also not yet in force) would operate to allow claw-back of part or all of an exit payment made to a public sector employee or office-holder in the event that they re-enter public service within one year of receipt, see Practice Note: Claw-back of public sector exit payments.
  • A complete history of the status and legislation to cap exit payments in the public sector is set out in Practice Note: Government proposals to reform public sector exit payments—Capping the size of public sector exit payments...
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Web page updated on 26/05/2026

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