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Growth shares offer a flexible way to reward employees by giving them a stake in the future increase in company value. This article explains how growth shares are structured, why they appeal to scaling businesses, and the key considerations for employers when designing an effective growth share scheme.

Restricted “clogged” share schemes are a tax-efficient way to reward key employees by granting shares subject to a holding period. These restrictions reduce the initial tax burden, with greater relief for longer retention periods. Typically used to retain and incentivise senior staff, the shares are held in trust and cannot be sold during the “clog” period, after which they may be disposed of, often triggering capital gains tax.