I do not have to pay income tax on €6000 of salary/ bonus which I purchase the shares with. My concern is that whilst I get relief when I purchase the shares, subsequently when filing a Form 11 to pay tax on rental income, both my PAYE income and my rental profit is reconciled again using the combined goss figure, but does not take into account the relief I got on the salary sacrifice, because there is no mention of salary sacrifice on the Form 11. Hope that helps in clarifying.