Seems relatively straightforward, if a tad underhand.
This year someone on £50K from Apr '17 to '18 will get £51K plus £450 as a one-off at some point before April '19. Much as previous 'retention bonuses' were taxed but not pensionable I'm pretty certain this will be the same.
If next year's rise is 2%, and on time, they'll get £52,020 from April '19.
Last edited by Willard Whyte; 24th Jul 2018 at 17:07.