Part 4Employment income: exemptions
Chapter 4Exemptions: education and training
Work-related training
250Exemption of work-related training provision
1
No liability to income tax arises by virtue of—
a
the provision for an employee of work-related training or any benefit incidental to such training, or
b
the payment or reimbursement to or in respect of an employee of—
i
the cost of work-related training or of any benefit incidental to such training, or
ii
any costs of a kind specified in subsection (2) in respect of such training.
2
The costs are—
a
costs which are incidental to the employee undertaking the training,
b
expenses incurred in connection with an examination or other assessment of what the employee has gained from the training, and
c
the cost of obtaining any qualification, registration or award to which the employee becomes or may become entitled as a result of the training or such an examination or other assessment.