PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc.

F1200B Work-related training provided by employers.

1

This section applies for the purposes of Schedule E where any person (“the employer”) incurs expenditure on providing work-related training for a person (“the employee”) who holds an office or employment under him.

2

Subject to section 200C, the emoluments of the employee from the office or employment shall not be taken to include—

a

any amount in respect of that expenditure; or

b

any amount in respect of the benefit of the work-related training provided by means of that expenditure.

3

For the purposes of this section the employer shall be taken to incur expenditure on the provision of work-related training in so far only as he incurs expenditure in paying or reimbursing—

a

the cost of providing any such training to the employee; or

b

any related costs.

4

In subsection (3) above “related costs”, in relation to any work-related training provided to the employee, means—

a

any costs which are incidental to the employee’s undertaking the training and are incurred wholly and exclusively as a result of his doing so;

b

any expenses incurred in connection with an assessment (whether by examination or otherwise) of what the employee has gained from the training; and

c

the cost of obtaining for the employee any qualification, registration or award to which he has or may become entitled as a result of undertaking the training or of undergoing such an assessment.

5

In this section “work-related training” means any training course or other activity which is designed to impart, instill, improve or reinforce any knowledge, skills or personal qualities which—

a

is or, as the case may be, are likely to prove useful to the employee when performing the duties of any relevant employment; or

b

will qualify him, or better qualify him—

i

to undertake any relevant employment; or

ii

to participate in any charitable or voluntary activities that are available to be undertaken in association with any relevant employment.

6

In this section “relevant employment”, in relation to the employee, means—

a

any office or employment which he holds under the employer or which he is to hold under the employer or a person connected with the employer;

b

any office or employment under the employer or such a person to which he has a serious opportunity of being appointed; or

c

any office or employment under the employer or such a person as respects which he can realistically expect to have such an opportunity in due course.

7

Section 839 (meaning of “connected person”) applies for the purposes of this section.