Staff training and courses

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Staff training and courses are a common benefit provided by employers to their staff. There are various ways in which staff training can be provided free of tax and NIC.

Work-related training

An exemption from tax and NIC for work-related training is provided by ITEPA 2003, ss 250–254 and SI 2001/1004, Sch 3, Part VII, para 2. The exemption applies to both the costs of work-related training and related costs.

This exemption does not give employees tax relief for the costs of self-financed training where the cost of the training is not reimbursed by the employer. Self-financed training is addressed later in this guidance note.

HMRC guidance is at EIM01210 onwards. See Simon’s Taxes E4.737.

How does the method of provision of work-related training affect the exemption?

Where the exemption applies, the method of provision is not important. It is exempt whether it is provided:

•
as a benefit (ie where the employer provides the training themselves, or contracts and pays a third party to do so), or
•
as a reimbursement of expenses where the employee pays

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