Part 4Employment income: exemptions
Chapter 4Exemptions: education and training
Individual learning account training
255Exemption for contributions to individual learning account training
1
No liability to income tax in respect of income from a current or former employment arises by virtue of—
a
the provision to a person within subsection (2) (“the employee”) of individual learning account training that is given by a person who is not the employee’s employer or former employer,
b
any payment to the person giving the training in respect of the cost of that provision,
c
the provision to the employee of any benefit incidental to such training, or
d
the payment or reimbursement of any costs in respect of such training of a kind specified in subsection (3).
2
A person is within this subsection if the person either—
a
holds an account that qualifies under section 104 of the Learning and Skills Act 2000 (c. 21), or
b
is a party to arrangements that qualify under section 105 or 106 of that Act or section 2 of the Education and Training (Scotland) Act 2000 (asp. 8).
3
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.