Section 250 — Income Tax (Earnings and Pensions) Act 2003: Exemption of work-related training provision

Exemption of work-related training provision 250 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.