| Benefits Code I and Exemptions and Exclusions |
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employed by the employer or within one year of ceasing to be so; it is also necessary that the employee should in any event cease to be so employed within two years of the end of the course.99 This underlines the purpose of the provision—to encourage employers and employees to get retrained and they reemployed or self-employed elsewhere. |
Where the employee attends a full-time course at a university or technical college payments by the employer may qualify as scholarship income under TA 1988, section 331. A statement of practice sets out the conditions to be observed.100 |
15A.6.2 Work Related Training |
Part 4 chapter 4 sections 250–260101 prevent any tax liability arising from the provision of certain benefits or the payment or reimbursement of expenses connected with such benefits. The benefits are work related training (section 250) and the individual learning account (section 255). Section 250 provides an exemption for the expenditure incurred by the employer and the benefit received by the employee for work-related training. |
This differs from section 313 (15.6.1) in that the training is for an employee who is to be kept on the books of the employer. This legislation replaced a previous concession.102 The course must be ‘work related’ and not be within a prohibited list of activities.103 Much of the policy and detail |